Tax admin deadlines: May 2014

1 May

• Payment of corporation tax liabilities for small/medium-sized companies with accounting periods ended 31 July 2013.
• £10 daily penalties apply to late online self-assessment tax returns for the year ended 5 April 2013, up to a maximum of £900.
• New VAT fuel scale charges apply from today.

3 May

• Filing date for form P46(Car) for quarter ended 5 April 2014.

7 May

• Dues date for electronic filing and payment of VAT for quarter ended 31 March 2014.

14 May

• EC sales list for quarter ended 31 March 2014 due (paper form).

19 May

• PAYE deadline for employers that still submit P14 and P35s on paper.
• Deadline for RTI adjustments made through the earlier year update system.
• Payments of PAYE/NICs/construction industry scheme/student loan payment liabilities for month ended 5 May 2013 are due.
• File monthly CIS return.

21 May

• EC sales list online filing deadline.

22 May

• Electronic payment of monthly PAYE etc liability.

31 May

• Employees at 5 April 2014 and from whose pay tax was deducted should receive forms P60 from their employers by this date.
• Companies House should have received accounts of private companies with 31 August 2013 year end.
• Companies House should have received accounts of public limited companies with 30 November 2013 year end.
• HMRC should have received CTSA returns for companies with accounting periods ended 31 May 2013.

Issue: 4446 / Categories: For Action , Admin