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05 February 2013
Property sale disclosure campaign begins
HMRC are due this month to launch a disclosure initiative for those who have not declared the sale of a residential property other than their main home.
1 March
- Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 31 May 2012.
- Review car mileage fuel rates.
2 March
- Unpaid income tax/Class 4 NIC liability for 2011/12 will attract an automatic 5% penalty after today.
7 March
- Electronic filing and payment of VAT liability for quarter ended 31 January 2013.
14 March
- EC sales list deadline for monthly paper return.
19 March
- Payment of PAYE/CIS liabilities for month ended 5 March 2013 (22 March if paying electronically).
- File monthly CIS return.
20 March
- The Budget.
21 March
- EC sales list deadline for monthly online return.
- Intrastat supplementary return for February 2013.
22 March
- Payment of monthly PAYE, etc. liability if paid electronically.
24 March
- The ‘first-time buyers’ stamp duty land tax threshold for the 0% rate on residential properties costing up to £250,000 ends.
31 March
- Main rate of corporation tax reduces to 23%.
- Companies House should have received accounts of public limited companies with 30 September 2012 year end.
- Companies House should have received accounts of private companies with a 30 June 2012 year-end.
- Final date for reclaim of tax paid by a close company on a loan to a participator under CTA 2010 s455 if the loan was repaid during the year ended 31 March 2009.
- HMRC should have received corporation tax self assessment returns for companies that have accounting periods ended 31 March 2012.
- Claims for VAT partial exemption special method must receive approval if they are to be backdated to 1 April 2012 (March year-ends).
- End of corporation tax financial year.
- End of quarterly CT61 reporting period.
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Deadline to claim 2012/13 winter fuel payment.
