Tax admin deadlines: July 2014

1 July

• Payment of corporation tax for periods ended 30 September 2013 for companies not liable to pay by instalments.

5 July

• Non-resident landlords’ scheme forms NRLY and NRL6 must be submitted.
• Report non-cash benefits not from registered pension schemes.

6 July

• Benefits in kind: forms P9D, P11D, P11D(b) for 2013/14 must be completed.
• Employees must be given information on 2013/14 benefits and expenses.
• PAYE settlement agreements for 2013/14 must be finalised by this date.
• Taxed award scheme returns to be filed.
• Details of redundancy packages for 2013/14 worth more than £30,000 to HMRC.
• File forms 42.

7 July

• Due date for VAT return and payment for 31 May 2014 (electronic payment).
• Election to aggregate beneficial loans in 2013/14.
• File forms EMI40.

14 July

• CT61s to be submitted and tax paid for quarter ended 30 June 2014
• Monthly EC sales list if paper return used.

19 July

• Pay PAYE/CIS liabilities for month ended 5 July 2014 if by cheque.
• Pay PAYE liability for q/e 5 July 2014 if average monthly liability is less than £1,500.
• Payment of 2013/14 Class 1A NICs by cheque must reach HMRC.

21 July

• Online monthly EC sales list.
• Intrastat: payment of supplementary declaration for June 2013.

22 July

• PAYE/NIC/student loan payments if being paid online.
• Pay 2013/14 Class 1A NICs electronically.

31 July

• Companies House should have received accounts of private companies with 31 October 2013 year end.
• Unpaid 2012/13 balancing SA payments subject to second 5% surcharge.
• 2013/14 second instalment SA liabilities are due.
• Tax credits claims to be finalised and renewed.
• Companies House should have accounts of plcs with 31 January 2014 year end.
• Deadline for CTSA returns for accounting periods ended 31 July 2013.
• Annual adjustment for VAT partial exemption claims: April year end.

Issue: 4454 / Categories: For Action