Upcoming deadlines for businesses and individuals

1 August: Corporation tax payment for a company not within the instalment regulations: year ending 31 October 2012.

Outstanding 2011/12 self assessment tax returns will now be subject to a penalty of £300 or 5% of tax due whichever is higher (this penalty is in addition to previous late filing penalties).

2 August: Submission date for form P46 (Car) for quarter ended 5 July 2013.

5 August: End of month 4 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession.

7 August: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 30 June 2013.

9 August: Property sales campaign deadline for intention to make a disclosure notice.

12 August: Direct debit VAT payment will be taken: quarter ended 30 June 2013.

19 August: CIS monthly return deadline: month ended 5 August 2013.

19 August: Cheque payments for PAYE/NI, student loan, CIS  to be cleared into HMRC bank: month ended 5 August 2013.

22 August: Electronic PAYE/NI etc payments to be cleared into HMRC bank: month ended 5 August 2013.

31 August : Company tax return CT600 due to HMRC: years ending 31 August 2012.

31 August: Company accounts (Private Limited Co) due to be filed: years ending 30 November 2012.

31 August: Company accounts (Public Companies) due to be filed: years ending 28 February 2013.

1 September : Corporation tax payment for company not within the instalment regulations: years ending 30 November 2012.