January 2014 February 2014 March 2014
1
  • Due date for payment of Corporation Tax for period ended 31 March 2013.

14
  • Due date for income tax for the CT61 quarter to 31 December 2013.

17/22
  • Quarter 3 2013/14 PAYE remittance due.

31
  • 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.
  • Last day to pay any balance of 2011/12 tax and Class 4 NICs to avoid an automatic 5% late payment penalty.
  • Deadline for amending 2012 Tax Return.
  • Last day to file the 2013 Tax Return online without incurring penalties.
1 2
  • Submission date of P46 (Car) for quarter to 5 January.

14
  • Last date (for practical purposes) to request NIC deferment for 2013/14.
2
  • Last day to pay any balance of 2012/13 tax and Class 4 NICs to avoid an automatic 5% late payment penalty.

31
  • 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.
April 2014 May 2014 June 2014
5
  • Last day of 2013/14 tax year.
  • Deadline for 2013/14 ISA investments.
  • Last day to make disposals using the 2013/14 CGT exemption.

14
  • Due date for income tax for the CT61 period to 31 March 2014.

18/22
  • Quarter 4 2013/14 PAYE remittance due.

20
  • Interest will begin to accrue on unpaid PAYE/NI for 2013/14.

30
  • Normal annual adjustment for VAT partial exemption calculations (monthly returns).
1
  • Start of daily penalties for 2013 online Tax Return not yet filed. Additional penalties may apply for further delay.

3
  • Submission date of P46 (Car) for quarter to 5 April.

31
  • Last day to issue 2013/14 P60s to employees.
30
  • End of CT61 quarterly period.
  • Annual adjustment for VAT partial exemption calculations (March VAT year end).
July 2014 August 2014 September 2014
6
  • 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.

14
  • Due date for income tax for the CT61 period to 30 June 2013.

18/22
  • Quarter 1 2014/15 PAYE remittance due.
  • Final date for payment of 2013/14 Class 1A NICs.

31
  • Second payment due date for 2013/14 Class 2 NICs.
  • Second Self Assessment payment on account for 2013/14.

Annual adjustment for VAT partial exemption calculations (April VAT year end).

Liability to 5% penalty on any tax unpaid for 2012/13.

Deadline for tax credit Annual Declaration (if estimated, final figures required by 31/01/15).
2
  • Submission date of P46 (Car) for quarter to 5 July.

31
  • Annual adjustment for VAT partial exemption calculations (May VAT year end).
30
  • End of CT61 quarterly period.
  • Last day for UK businesses to reclaim EC VAT chargeable in 2013.
October 2014 November 2014 December 2014
1
  • Due date for payment of Corporation Tax for period ended 31 December 2013.

5
  • Individuals/trustees must notify HMRC of new sources of income/ chargeability in 2013/14 if a Tax Return has not been received.

14
  • Due date for income tax for the CT61 quarter to 30 September 2014.

17/22
  • Quarter 2 2014/15 PAYE remittance due.

31
  • Last day to file 2014 paper Tax Return without incurring penalties.
1
  • £100 penalty if 2014 paper Tax Return not yet filed. Additional penalties may apply for further delay (no penalties if online return filed by 31 January 2015).

2
  • Submission date of P46 (Car) for quarter to 5 October
30
  • Last day for online submission of 2014 Tax Return for HMRC to collect tax through clients' PAYE code, where they owe less than £3,000.

31
  • Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2014.
  • 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 2013.
January 2015 February 2015 March 2015