Edwin Smith - Chartered Accountants
  • Home
  • About Edwin Smith
  • Accounting Services
  • Contact Edwin Smith

Dates and deadlines July 2014

Posted by: edwinsmith on July 1st, 2014

Upcoming deadlines for businesses and individuals

1 July: Corporation tax payment for a company not within the instalment regulations: year ending 30 September 2013

5 July: End of month 4 for PAYE, all RTI submissions due if taking advantage of concession.

5 July: PAYE settlement agreements to be agreed with HMRC by this date: tax year 2013-2014

6 July: Forms P9d, P11ds and P11d(b) due for submission to HMRC by this date and provide employees with copies: tax year 2013-2014

7 July: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 31 May 2014

10 July: Direct debit VAT payment will be taken: quarter ended 31 May 2014

19 July: CIS monthly return deadline: month ended 5 July 2014

19 July: Cheque payments for PAYE/NI, student loan, CIS  and Class 1a NIC to be cleared into HMRC bank: month ended 5 July 2014 plus quarter 1 for quarterly payers

22 July: Electronic PAYE/NI etc and Class 1a NIC payments to be cleared into HMRC bank: month ended 5 July 2014 plus and quarter 1 for quarterly payers

31 July: Company tax return CT600 due to HMRC: years ending 31 July 2013

31 July: Company accounts (Private Limited Co) due to be filed: years ending 31 October 2013

31 July: Company accounts (Public Companies) due to be filed: years ending 31 January 2014

31 July: Second payment on account of tax due: tax year 2013-2014

31 July: Finalise tax credit renewals: tax year 2013-2014

1 August 2014: Corporation tax payment for company not within the instalment regulations: years ending 31 October 2013

2 August: Submission of form P46 (car) for changes in quarter to 5 July 2014

Filed under: Business, Dates and deadlines, Employers, Individuals

Dates and deadlines June 2014

Posted by: edwinsmith on June 1st, 2014

Upcoming deadlines for businesses and individuals:

1 June: Corporation tax payment for a company not within the instalment regulations: year ending 31 August 2013.

5 June: End of month 2 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession where still available.

7 June: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 30 April 2014.

11 June: Direct debit VAT payment will be taken: quarter ended 30 April 2014.

19 June: CIS monthly return deadline: month ended 5 June 2014.

19 June: Cheque payments for PAYE/NI, student loan, CIS  to be cleared into HMRC bank: month ended 5 June 2014.

22 June: Electronic PAYE/NI etc payments to be cleared into HMRC bank: month ended 5 June 2014.

30 June : Company tax return CT600 due to HMRC: years ending 30 June 2013.

30 June: Company accounts (Private Limited Co) due to be filed: years ending 30 September 2013.

30 June: Company accounts (Public Companies) due to be filed: years ending 31 December 2013.

1 July : Corporation tax payment for company not within the instalment regulations: years ending 30 September 2013.

6 July : P11ds and P11d(b) due for submission to HMRC by this date: Tax year 2013/14.

Filed under: Business, Dates and deadlines, Employers, Individuals, PAYE

Dates and deadlines May 2014

Posted by: edwinsmith on May 1st, 2014

Upcoming deadlines for businesses and individuals:

1 May: Corporation tax payment for a company not within the instalment regulations: year ending 31 July 2013.

2 May: Submission of form P46(car) for changes in quarter ended 5 April 2014

5 May: End of month 1 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession where still available.

7 May: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 31 March 2014.

12 May: Direct debit VAT payment will be taken: quarter ended 31 March 2014.

19 May: CIS monthly return deadline: month ended 5 May 2014.

19 May: Cheque payments for PAYE/NI, student loan, CIS  to be cleared into HMRC bank: month ended 5 May 2014.

22 May: Electronic PAYE/NI etc payments to be cleared into HMRC bank: month ended 5 May 2014.

31 May: Provide all employees who were working for you at 5 April form P60 for 2013/14 by this date.

31 May : Company tax return CT600 due to HMRC: years ending 31 May 2013.

31 May: Company accounts (Private Limited Co) due to be filed: years ending 31 August 2013.

31 May: Company accounts (Public Companies) due to be filed: years ending 30 November 2013.

1 June : Corporation tax payment for company not within the instalment regulations: years ending 31 August 2013.

 

Filed under: Business, Dates and deadlines, Employers, Individuals, PAYE

Dates and deadlines: April 2014

Posted by: edwinsmith on April 1st, 2014

Dates and deadlines: April 2014

1 April: Corporation tax payment for a company not within the instalment regulations: year ending 30 June 2013.

Reduction in main rate of corporation tax to 21%.

5 April: End of month 12 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession. This concession ends on this date for employers with less than 50 Employees.

2013/14 tax year end.

6 April: Start of new tax year 2014/15.

Start of new PAYE (RTI) reporting concession for existing employers with less than 10 employees.

7 April: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 28 February 2014.

10 April: Direct debit VAT payment will be taken: quarter ended 28 February 2014.

14 April: Submission of forms CT61 together with payment of tax due: quarter ended 31 March 2014

19 April: CIS monthly return deadline: month ended 5 April 2014.

19 April: Cheque payments for PAYE/NI, student loan, CIS  to be cleared into HMRC bank: month ended 5 April 2014.

Final EPS submission including Employer end of tax year 2013/14 declarations should be submitted to avoid late filing penalty.

22 April: Electronic PAYE/NI etc payments to be cleared into HMRC bank: month ended 5 April 2014.

30 April : Company tax return CT600 due to HMRC: years ending 30 April 2013.

30 April: Company accounts (Private Limited Co) due to be filed: years ending 31 July 2013.

30 April: Company accounts (Public Companies) due to be filed: years ending 31 October 2013.

1 May : Corporation tax payment for company not within the instalment regulations: years ending 31 July 2013.

 

Filed under: Business, Company, Dates and deadlines, Employers, National insurance, PAYE, Self Assessment, Tax, VAT

Dates and deadlines: March 2014

Posted by: edwinsmith on March 1st, 2014

Upcoming deadlines for businesses and individuals

1 March: Corporation tax payment for a company not within the instalment regulations: year ending 31 May 2013.

2 March: Automatic 5% penalty will be charged on any outstanding tax/class 4 NIC at this date in respect of  2012/13.

5 March: End of month 11 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession.

7 March: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 31 January 2013.

12 March: Direct debit VAT payment will be taken: quarter ended 31 January 2013.

19 March: CIS monthly return deadline: month ended 5 March 2014.

19 March: Cheque payments for PAYE/NI, student loan, CIS  to be cleared into HMRC bank: month ended 5 March 2014.

22 March: Electronic PAYE/NI etc payments to be cleared into HMRC bank: month ended 5 March 2014.

31 March : Company tax return CT600 due to HMRC: years ending 31 March 2013.

31 March: Company accounts (Private Limited Co) due to be filed: years ending 30 June 2013.

31 March: Company accounts (Public Companies) due to be filed: years ending 30 September 2013.

31 March: End of CT 61 form reporting period - such as tax deducted on interest paid to individuals by companies.

1 April : Corporation tax payment for company not within the instalment regulations: years ending 3o June 2013.

 

Filed under: Business, Company, Dates and deadlines, Employers, Individuals, PAYE, Self Assessment

Dates and deadlines: February 2014

Posted by: edwinsmith on January 31st, 2014

Upcoming deadlines for businesses and individuals

1 February: Corporation tax payment for a company not within the instalment regulations: year ending 30 April 2013.

1 February: Late filing penalty issued for Self Assessment return not filed for 2012/13.

1 February:  Submission of form P46 (car) for changes in quarter to 5 January 2014.

5 February: End of month 10 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession.

7 February: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 31 December 2013.

12 February: Direct debit VAT payment will be taken: quarter ended 31 December 2013.

19 February: CIS monthly return deadline: month ended 5 February 2014.

19 February: Cheque payments for PAYE/NI, student loan, CIS  to be cleared into HMRC bank: month ended 5 February 2014.

22 February: Electronic PAYE/NI etc payments to be cleared into HMRC bank: month ended 5 February 2014.

28 February: First surcharge of 5% applies for self assessment tax unpaid for 2012/13 after this date

28 February : Company tax return CT600 due to HMRC: years ending 28 February 2013.

28 February: Company accounts (Private Limited Co) due to be filed: years ending 31 May 2013.

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

1 March : Corporation tax payment for company not within the instalment regulations: years ending 31 May 2013.

 

Filed under: Business, Company, Dates and deadlines, Employers, Individuals, PAYE, Self Assessment

Dates and Deadlines January 2014

Posted by: edwinsmith on December 31st, 2013

Upcoming deadlines for businesses and individuals

1 January: Corporation tax payment for a company not within the instalment regulations: year ending 31 March 2013.

5 January: End of month 9 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession.

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

10 January: Direct debit VAT payment will be taken: quarter ended 30 November 2013.

19 January: CIS monthly return deadline: month ended 5 January 2014.

19 January: Cheque payments for PAYE/NI, student loan, CIS  to be cleared into HMRC bank: month ended 5 January 2014.

22 January: Electronic PAYE/NI etc payments to be cleared into HMRC bank: month ended 5 January 2014.

31 January : Submission of electronic 2012/13 self assessment tax return and payment of outstanding tax (balancing payment 2012/13 and 1st payment on account 2013/14)

31 January : Company tax return CT600 due to HMRC: years ending 31 January 2013.

31 January: Company accounts (Private Limited Co) due to be filed: years ending 30 April 2013.

31 January: Company accounts (Public Companies) due to be filed: years ending 31 July 2013.

1 February : Corporation tax payment for company not within the instalment regulations: years ending 30 April 2013.

 

Filed under: Business, Company, Dates and deadlines, Employers, PAYE, Self Assessment, Tax

Dates and deadlines December 2013

Posted by: edwinsmith on November 30th, 2013

Upcoming deadlines for businesses and individuals

1 December: Corporation tax payment for a company not within the instalment regulations: year ending 28 February 2013.

5 December: End of month 8 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession.

7 December: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 31 October 2013.

12 December: Direct debit VAT payment will be taken: quarter ended 31 October 2013.

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

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

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

30 December : Submission of electronic 2012/13 self assessment tax return if require unpaid tax to be collected by tax code.

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

31 December: Company accounts (Private Limited Co) due to be filed: years ending 31 March 2013.

31 December: Company accounts (Public Companies) due to be filed: years ending 30 June 2013.

1 January : Corporation tax payment for company not within the instalment regulations: years ending 31 March 2013.

 

Filed under: Dates and deadlines, Employers, Individuals, PAYE, Tax

Dates and Deadlines November 2013

Posted by: edwinsmith on October 31st, 2013

Upcoming deadlines for businesses and individuals

1 November: Corporation tax payment for a company not within the instalment regulations: year ending 31 January 2013.

2 November: Submission of form P46 (car) for changes in quarter to 5 October 2013

5 November: End of month 7 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession.

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

11 November: Direct debit VAT payment will be taken: quarter ended 30 September 2013.

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

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

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

30 November : Company tax return CT600 due to HMRC: years ending 30 November 2012.

30 November: Company accounts (Private Limited Co) due to be filed: years ending 28 February 2013.

30 November: Company accounts (Public Companies) due to be filed: years ending 31 May 2013.

1 December : Corporation tax payment for company not within the instalment regulations: years ending 28 February 2013.

 

Filed under: Dates and deadlines, Employers, PAYE, Tax

Dates and deadlines October 2013

Posted by: edwinsmith on September 30th, 2013

Upcoming deadlines for businesses and individuals

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

1 October: New national minimum wages rates come into effect.

5 October: Notify HMRC of chargeability to Income Tax / Capital Gains Tax from this date if not within Self Assessment for 2012/13.

5 October: End of month 6 for PAYE (RTI). All FPS (Full Payment Submissions) due if taking advantage of concession.

7 October: Online VAT return due to be filed and electronic payment of VAT due to be cleared into HMRC bank: quarter ended 31 August 2013.

11 October: Direct debit VAT payment will be taken: quarter ended 31 August 2013.

14 October: CT61 quarterly return and payment deadline: quarter to 30 September 2013

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

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

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

31 October: Deadline for submission of paper self assessment returns for 2012/13

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

31 October: Company accounts (Private Limited Co) due to be filed: years ending 31 January 2013.

31 October: Company accounts (Public Companies) due to be filed: years ending 30 April 2013.

1 November : Corporation tax payment for company not within the instalment regulations: years ending 31 January 2013.

2 November: Submission of form P46 (car) for changes in quarter to 5 October 2013

Filed under: Dates and deadlines
Next Page »