Deadlines: tax admin for February 2013

1 February

• Penalty charge and extended enquiry window if 2012 self assessment tax returns not filed on or before 31 January 2013.
• Payment of corporation tax liabilities for small and medium-sized companies with accounting periods ended 30 April 2012.
• Updating of the financial limits for Employment Tribunal awards expected.
• Filing date for form P46(Car) for quarter ended 5 January 2013.

7 February

• Due date for December VAT returns if filing and paying electronically.

11 February

• EC sales list for fourth quarter 2012.

14 February

• Quarterly instalment of corporation tax due for large companies (depending on year-end).
• Application to defer Class 1 National Insurance contributions (refer to leaflet CA72A) for 2012/13, subject to approval of deferred employer(s).
• Deadline for EC sales list paper monthly return.

19 February

• Payment of PAYE/CIS liabilities for month ended 5 February 2013.
• File monthly CIS return.

21 February

• Due date for payment of Intrastat supplementary declarations for January 2013

22 February

• Electronic payment of PAYE/CIS liabilities, etc for month ended 5 February 2013.

28 February

• Payment of 2011/12 income tax, capital gains tax or Class 4 National Insurance contributions after this date will be subject to 5% surcharge. (Deadline is deferred, being three months after the date of issue of the tax return if this would be later and if liability notified by 5 October 2012.)
• Companies House should have received accounts of private companies with 31 May 2012 year end.
• Companies House should have received accounts of public limited companies with 31 August 2012 year-end.
• HMRC should have received corporation tax self assessment returns for companies with accounting periods ended 28 February 2012.
• HMRC should have received VAT returns and associated payment for quarter ended 31 January 2013.
   

Issue: 4385 / Categories: For Action , Admin