Tax admin deadlines: June 2014

1 June

• Payment of corporation tax liabilities for SMEs with accounting periods ended 31 August 2013.
• Check for revised HMRC advisory fuel rates.

7 June

• April VAT returns with electronic payment.

14 June

• EC sales list – paper return filing deadline.

19 June

• Payment of PAYE/CIS liabilities for month ended 5 June 2014 if paying by cheque.
• File monthly CIS return.

21 June

• EC sales list – online return filing deadline.
• Intrastat declarations for May 2014.

22 June

• Payment of PAYE/CIS liabilities for month ended 5 June 2014 if paying electronically.

30 June

• Returns by savings institutions made under the European Savings Directive for 2012/13 must be received by HMRC by this date.
• Companies House should have received accounts of private companies with 30 September 2013 year end.
• Companies House should have received accounts of public limited companies with 31 December 2013 year end.
• HMRC should have received CTSA returns for companies with accounting periods ended 30 June 2013.
• CT61 – quarterly period ends.
• HMRC should have received VAT returns for quarter ended 31 May 2014.
• VAT partial exemption annual adjustments for March VAT year end.
• Recovery of UK VAT in 2013 under EU 13th directive.

Issue: 4449 / Categories: For Action , Admin