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04 November 2013
Key dates for your diary
1 December
- Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 28 February 2013.
- Check HMRC website to ascertain whether advisory fuel rates been increased?
7 December
- Due date for October VAT returns if filing and paying electronically.
14 December
- Quarterly instalment of corporation tax due for large companies (depending on accounting year end).
- EC sales list if filing a monthly paper return.
19 December
- Payment of PAYE/CIS liabilities for month ended 5 November 2013 if not paying electronically.
- File monthly construction industry scheme (CIS) return.
22 December
- Deadline for online monthly return filing of EC sales list.
- Due date for payment of Intrastat supplementary declarations for November 2013.
22 December
- Electronic payments of PAYE/NIC and CIS liabilities should have cleared into HMRC bank account.
30 December
- Deadline for submission of online self-assessment tax returns if underpayments of up to £3,000 are to be collected by a PAYE coding adjustment.
31 December
- Companies House should have received accounts for private companies with 31 March 2013 year-ends and public limited companies with 30 June 2013 year-ends.
- HMRC should have received CTSA returns for companies with accounting periods ended 31 December 2012.
- HMRC should receive VAT returns and payment for quarter ended 30 November 2013.
- End of CT61 quarterly reporting period.
- Year end for taxable distance supplies to UK for VAT registration.
- Non-EC traders claim recoverable UK VAT in year ended 30 June 2013.
- End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.
