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01 July 2014
Key dates for advisers
1 August
- Payment of corporation tax liabilities for periods ended 31 October 2013 if not liable to pay by instalments.
- Outstanding 2012/13 self-assessment tax returns now subject to a penalty of £300 or 5% of tax due whichever is higher (in addition to previous late filing penalties).
2 August
- Filing date for form P46(Car) for quarter ended 5 July 2014.
7 August
- Due date for VAT return and payment for 30 June 2014 quarter (electronic payment).
14 August
- Monthly EC sales list if paper returns used.
19 August
- Pay PAYE/CIS for month ended 5 August 2014 if by cheque.
- File monthly CIS return.
21 August
- Online monthly EC sales list.
- Intrastat –supplementary declarations for July 2013.
22 August
- PAYE/NIC/student loan payments if being paid online.
31 August 2014
- Companies House should have received accounts of private companies with 30 November 2013 year end.
- Companies House should have received accounts of public limited companies with 28 February 2014 year end.
- CTSA returns for accounting periods ended 31 August 2013.
- Annual adjustment for VAT partial exemption claims May year end.
- Submit PAYE settlement agreement (PSA) figures to HMRC to enable final income tax and National Insurance liabilities to be advised for 19 October 2014 deadline.
