Tax administration deadlines: October 2014

1 October

• Payment of corporation tax liabilities for periods ended 31 December 2013 for small and medium-sized companies not liable to pay be instalments.
• National minimum wage rates increased.
• Most UK laws and regulations affecting businesses come into effect on the common commencement dates of 1 April or 1 October each year.

5 October

• HMRC must be advised of income tax or capital gains tax liabilities for 2013/14 if a self-assessment tax return or notice to file have not been received. A tax-linked penalty of up to 100% may apply if liability is not notified, unless the liability is paid on or by 31 January 2015.

7 October

• Dues date for VAT return and payment for 31 August 2014 quarter (electronic payment).

14 October 2014

• Form CT61 to be submitted and tax paid for quarter ended 30 September 2014.
• Quarterly corporation tax instalment for large companies depending on accounting year end.
• Monthly EC sales list if paper return used.

19 October 2014

• Pay PAYE/construction industry scheme liabilities for month ended 5 October 2014 if by cheque.
• Payment of PAYE liability for quarter ended 5 October 2014 if average monthly liability is less than £1,500.
• File monthly construction industry scheme return.
• PAYE settlement agreement tax/Class 1B NIC liabilities if paying by cheque.

21 October 2014

• File online monthly EC sales list.
• Intrastat – submit supplementary declarations for September 2014.

22 October 2014

• PAYE/National Insurance/student loan/construction industry scheme payments if being paid online.
• Electronic payment of PAYE due for quarter ended 5 October 2014 if average monthly liability is less than £1,500.
• Electronic payment of PAYE settlement agreement tax/Class 1B NIC liabilities.

31 October 2014

• Deadline for submission of 2013/14 paper self-assessment tax returns for individuals, partnerships and trusts if issued by 31 July 2014.
• Deadline for individuals with PAYE income to request the issue of a self-assessment tax return for 2010/11 under ITEPA 2003, s 711.
• Companies House should have received accounts of private companies with a 31 January 2014 year end.
• Companies House should have received accounts of public limited companies with a 30 April 2014 year end.
• HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 October 2013.

Issue: 4467 / Categories: For Action , Admin