View the latest Key Dates for this tax term
Annual corporation tax due for companies with year ending nine months and a day previously, eg tax due 1 November 2013 for year ending 31 January 2013.
Quarterly instalment of corporation tax due for large companies (depending on accounting year end).
Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Submit CIS contractors’ monthly return.
PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.
Submit CT600 for year ending 12 months previously. Last day to amend CT600 for year ending 24 months previously.
File accounts with Companies House for private companies with year ending nine months earlier and for public companies with year ending six months earlier.
If the due date for payment falls on a weekend or bank holiday, payment must be made by the previous working day.
Deadline for 2012/13 self assessment return if filed on paper.
Submit employer forms P46 (car) for quarter to 5 October 2013.
Last day to submit 2012/13 tax return online to have unpaid tax of under £3,000 collected through the 2014/15 PAYE code.
Due date for CT61 return for quarter to 31 December 2013.
Submit 2012/13 self-assessment return online. Pay balance of 2012/13 income tax and CGT plus first payment on account for 2013/14.
Initial £100 penalty imposed where the 2012/13 return has not been filed or has been filed on paper after 31 October 2013. Further £300 penalty or 5% of the tax due if higher where the 2011/12 return has not yet been filed.
Submit employer forms P46 (car) for quarter to 5 January 2014.
Third 5% penalty imposed on tax still unpaid for 2011/12.
Last day to pay 2012/13 tax to avoid automatic 5% penalty.
Last few days to use any CGT and IHT annual allowances and exemptions and to invest in an ISA in 2013/14.