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January Key Tax Dates


Newsletter issue - January 2014

1 - Due date for payment of Corporation Tax for the year ended 31 March 2013.

14 - Return and payment of CT61 tax due for quarter to 31 December 2013.

19/22 - PAYE/NIC and CIS deductions due for month to 5/1/2014 or quarter 3 of 2013/14 for small employers.

31 - Deadline for filing 2013 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time.
Balancing self assessment payment due for 2012/13.
Capital gains tax payment due for 2012/13.
First self assessment payment on account due for 2013/14.
Interest accrues on all late payments.
Half yearly Class 2 NIC payment due.
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2011/12.
5% penalty for late payment of tax unpaid for 2011/12 self assessment.

 

 

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