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