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 July 2013 for year ending 30th September 2012.

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.

May 2013

19th

File 2012/13 annual PAYE return online. Penalties are charged if forms are late.

31st

Last day to issue 2012/13 P60s to employees.

July 2013

5th

Last date to agree a 2012/13 PAYE Settlement Agreement (PSA) with HMRC.

6th

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.

14th

Due date for CT61 return for quarter to 30 June 2013.

31st

Confirm tax credit claims for 2012/13 and renewal for 2013/14.

Due date for second self-assessment payment on account for 2012/13.

August 2013

1st

Penalty of 5% of the tax due or £300, whichever is the greater, where the 2011/12 return has not been filed.

2nd

Submit employer forms P46 (car) for quarter to 5 July 13.

3rd

Second 5% penalty imposed on tax still unpaid for 2011/12.

9th

Deadline to notify HMRC of intention to make a disclosure under the property sales campaign (PSC) for residential property sales on which CGT underpaid.

September 2013

6th

Deadline to submit a disclosure and make payment under the PSC.

October 2013

1st

National minimum wage rates go up.

14th

Due date for CT61 return for quarter to 30 September 2013.