Important admin dates for the month
1 October
- Payment of corporation tax liabilities for small and medium-sized companies (taxable profits of £1.5m or less) with accounting periods ended 31 December 2011.
- National minimum wage rates increased.
- Most UK laws and regulations affecting businesses come into effect on the common commencement dates of 1 April and 1 October each year.
2 October
- Last day of HMRC’s tax return initiative campaign.
5 October
- HMRC must be advised of income tax or capital gains tax liabilities for 2011/12 if a self assessment tax return or notice to file have not been received. A tax-linked penalty of up to 100% may apply if liability is not notified unless the liability is paid on or by 31 January 2013.
7 October
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