FROM 1st APRIL 2013 TO 31st MARCH 2014
5th April, 2013 Last day of 2012/13 tax year.
Deadline for 2012/13 ISA investments.
Last day to make disposals using the 2012/13 CGT exemption.
14th April, 2013 Due date for income tax for the CT61 period to 31 March 2013
19/22nd April, 2013 Quarter 4 2012/13 PAYE remittance due
20th April, 2013 Interest will begin to accrue on unpaid PAYE/NI for 2012/13.
30th April, 2013 Normal annual adjustment for VAT partial exemption calculations (monthly returns).
1st May 2013 Start of daily penalties for 2012 online Tax Return not yet filed. Additional penalties may apply for further delay
3rd May 2013 Submission date of P46 (Car) for quarter to 5 April
19th May 2013 Last day for filing forms P14, P35, P38, and P38A – 2012/13 PAYE returns – without incurring penalties
31st May 2013 Last day to issue 2012/13 P60s to employees
30th June 2013 End of CT61 quarterly period.
Annual adjustment for VAT partial exemption calculations (March VAT year end)
 6th July 2013
  •  Deadline for submission of Form 42 (transactions in shares and securities)
  • Deadline for submission of EMI40 (EMI Annual Return)
  • File Taxed Award Scheme Returns, file P11Ds, P11D(b)s  and P9Ds
  • Issue copies of P11Ds or P9Ds to employees
 14th July 2013 Due date for income tax for the CT61 period to 30 June 2013
19/22nd July 2013 Quarter 1 2013/14 PAYE remittance due.
Final date for payment of 2012/13 Class 1A NICs
- Second payment due date for 2012/13 Class 2 NICs.- Second Self Assessment payment on account for 2012/13- Annual adjustment for VAT partial exemption calculations (April VAT year end)- Liability to 5% penalty on any tax unpaid for 2011/12- Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/14)
 2nd August, 2013  Submission date of P46 (Car) for quarter to 5 July.
 31st August, 2013  Annual adjustment for VAT partial exemption calculations (May VAT year end)
 30th September 2013 - End of CT61 quarterly period- Last day for UK businesses to reclaim EC VAT chargeable in 2012
1st October 2013 Due date for payment of Corporation Tax for period ended 31 December 2012.
5th October 2013 Individuals/trustees must notify HMRC of new sources of income/ chargeability in 2012/13 if a Tax Return has not been received.
14th October 2013 Due date for income tax for the CT61 quarter to 30 September 2013.
18/22nd October 2013 Quarter 2 2013/14 PAYE remittance due
31st October 2013 Deadline for paper submission of 2013 Tax Return without incurring penalties
1st November 2013 £100 penalty if 2013 paper Tax Return not yet filed. Additional penalties may apply for further delay
2nd November 2013 Submission date of P46 (Car) for quarter to 5 October
30th December 2013 Last day for online submission of 2013 Tax Return for HMRC to collect tax through clients’ 20014/15 PAYE code, where they owe less than £3,000
31st December 2013 - Last day for non-EU traders to reclaim recoverable UK VAT suffered in the year to 30 June 2013.
- End of relevant year for taxable distance supplies to UK for VAT registration purposes.
- End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
- End of CT61 quarterly period.
- Filing date for Company Tax Return Form CT600 for period ended 31 December 2012
1st January 2014 Due date for payment of Corporation Tax for period ended 31 March 2013.
14th January 2014 Due date for income tax for the CT61 quarter to 31 December 2013
17/22 January 2014 Quarter 3 2013/14 PAYE remittance due
31st January 2014 - First self assessment payment on account for 2013/14.
- Capital gains tax payment for 2012/13.
- Balancing payment – 2012/13 income tax/Class 4 NICs.
- Last day to renew 2013/14 tax credits.
- First payment due date for 2013/14 Class 2 NICs.
- Deadline for amending 2011/12 Tax Return.
- Last day to file the 2013 Tax Return online without incurring penalties
 1st February 2014 £100 penalty if 2013 Tax Return not yet filed online. Additional penalties may apply for further delay. Interest starts to accrue on 2012/13 tax not yet paid.
 2nd February 2014  Submission date of P46 (Car) for quarter to 5 January.
 14th February 2014  Last date (for practical purposes) to request NIC deferment for 2013/14.
2nd March 2014  Last day to pay any balance of 2012/13 tax and Class 4 NICs to avoid an automatic 5% late payment penalty
31st March 2014 - End of Corporation Tax financial year.
- End of CT61 quarterly period.
- Filing date for Company Tax Return Form CT600 for the period ended 31 March 2013.