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Key Dates

View the latest Key Dates for this tax term

Every Month

1st

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.


14th

Quarterly instalment of corporation tax due for large companies (depending on accounting year end).


19th

Pay PAYE/NIC and CIS deductions for period ending 5th of the month if not paying electronically. Submit CIS contractors’ monthly return.


22nd

PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.


30th/31st


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.


March 2014

2nd

Last day to pay 2012/13 tax to avoid automatic 5% penalty.

31st

Last few days to use any CGT and IHT annual allowances and exemptions and to invest in an ISA in 2013/14.


April 2014

1st

Main rate of corporation tax falls to 21%.

6th

First day of the 2014/15 tax year. Changes to tax allowances, rates and thresholds. Start of real time information (RTI) automatic monthly late submission penalties.

Pension contributions annual allowance falls to £40,000 and lifetime allowance to £1.25 million.

CGT main residence exempt final period reduced from 36 to 18 months.

Last day for health professionals who registered before 1 January 2014 in the Health and Wellbeing Tax Plan to disclose and pay the tax owed.

14th

Due date for CT61 return for quarter to 31 March 2014.

19th

Last day for employers to report final payments to employees (FPS) for 2013/14 under RTI.

20th

Interest accrues on employers’ unpaid PAYE and NIC for 2013/14 (23rd if paying electronically.

30th

IHT due on lifetime transfers between 6 April and 30 September 2013.


May 2014

1st

Start of daily £10 penalty where the 2012/13 return has not been filed (charged for up to 90 days).

3rd

Submit employer forms P46 (car) for quarter to 5 April 2014.

19th

Deadline to submit RTI earlier year update for 2013/14 if the final FPS for any employee was not made by 19 April, and avoid a penalty.

31st

Last day to issue 2013/14 P60s to employees.


July 2014

5th

Last date to agree a 2013/14 PAYE Settlement Agreement (PSA) with HMRC.

6th

Deadline for employers to make returns of expenses and benefits (forms P11D, P9D and P11D(b)) for 2013/14 to HMRC and provide copies to employees.

10th

Deadline to submit employee share scheme annual returns.

14th

Due date for CT61 return and CT payment for quarter to 30 June 2014.

31st

Confirm tax credit claims for 2013/14 and renewal for 2014/15.

Due date for second self-assessment payment on account for 2013/14.


August 2014

1st

Penalty of 5% of the tax due or £300, whichever is the greater, where the 2012/13 return has not been filed.

2nd

Submit employer forms P46 (car) for quarter to 5 July 2014.

3rd

Second 5% penalty imposed on 2012/13 tax still unpaid on 2 August.

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Salisbury - 01722 743114
Andover - 01264 326338
Tidworth - 01980 258003

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