|
Payment Dates
|
2013-14
|
2012-13
|
|
Income Tax and Class 4 NIC’s:
|
|
– First interim Income Tax payment
|
31 January 2014
|
31 January 2013
|
|
– Second interim Income Tax payment
|
31 July 2014
|
31 July 2013
|
|
– Final balancing Income Tax payment
|
31 January 2015
|
31 January 2014
|
|
Capital Gains Tax payment
|
31 January 2015
|
31 January 2014
|
|
Class 1A NICs (22nd if paid electronically)
|
19 July 2014
|
19 July 2013
|
|
Corporation Tax is due 9 months and one day after the end of accounting period
|
|
2012-13 Return filing deadlines
|
|
File end of year PAYE forms Issue P60s to employees
|
19 May 2013
|
|
Issue P60s to employees
|
31 May 2013
|
|
Forms P9D, P11D and P11D(b) – and appropriate copies to employees
|
06 July 2013
|
|
Self Assessment Tax Return (SATR) – paper version
|
31 October 2013
|
|
SATR Online to have unpaid tax of up to £3,000 collected through the 2014-15 PAYE code
|
30 December 2013
|
|
SATR Online
|
31 January 2014
|
