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 July 2013 for year ending 30th September 2012.
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.
File 2012/13 annual PAYE return online. Penalties are charged if forms are late.
Last day to issue 2012/13 P60s to employees.
Last date to agree a 2012/13 PAYE Settlement Agreement (PSA) with HMRC.
Deadline for employers to make returns of expenses and benefits (forms P11D, P9D and P11D(b)) for 2012/13 to HMRC and provide copies to employees.
Due date for CT61 return for quarter to 30 June 2013.
Confirm tax credit claims for 2012/13 and renewal for 2013/14.
Due date for second self-assessment payment on account for 2012/13.
Penalty of 5% of the tax due or £300, whichever is the greater, where the 2011/12 return has not been filed.
Submit employer forms P46 (car) for quarter to 5 July 13.
Second 5% penalty imposed on tax still unpaid for 2011/12.
Deadline to notify HMRC of intention to make a disclosure under the property sales campaign (PSC) for residential property sales on which CGT underpaid.
Deadline to submit a disclosure and make payment under the PSC.
National minimum wage rates go up.
Due date for CT61 return for quarter to 30 September 2013.
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