Important Due Dates for Taxpayers – Financial Year 2013-14 – United Kingdom
|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||
|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.
+Dilip Kumar (Author and Editor of The Tax Info) is a CA Student from Hyderabad, done his Articleship from Ramanatham & Rao, Loves Blogging on Taxation.
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