Admin deadlines in January

02 December 2014

Issue: 4480 / Categories: For Action , Admin

Key dates for your 2015 calendar

Payment of corporation tax liabilities for accounting periods ended 31 March 2014 for small and medium-sized companies not liable to pay by instalments.

Due date for VAT returns and payment for 30 November 2014 quarter (electronic payment).

Forms CT61 to be submitted and tax paid for the quarter ended 31 December 2014.
Quarterly corporation tax instalment for large companies depending on accounting year end.

Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2015 if not paying electronically.
File monthly construction industry scheme return.
Payment of PAYE liability for quarter ended 5 January 2015 if average monthly liability is less than £1,500.

PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.

Electronic filing date for 2013/14 personal, partnership and trust self-assessment (SA) tax returns.
Deadline for various claims.
Balance of 2013/14 SA liabilities is due.
Payment of first instalment of 2014/15 SA liabilities.
2012/13 SA tax returns to be amended by this date.
Vulnerable person election by trustees where the effective date is during 2012/13 (form VPE1).
Election under TCGA 1992, s 169Q to disapply TCGA 1992, s 127 for reorganisations in 2012/13.
Election to opt out of pre-owned assets charge if this would first arise during 2013/14 (form IHT500).
Repayment claim for 2013/14 class 2 NICs if a small earnings election was possible.
Supplementary 2013/14 forms P35 to be filed and Iiabilities paid if corrections required under IR35 rules.
Provision of final 2014/15 tax credit claims (assuming that estimates had been provided by 31 July 2014).
Reinstatement of 2014/15 tax credit claim if “good cause” is shown for missing the 31 July 2014 deadline.
Companies House should have received accounts of private companies with a 30 April 2014 year ends and public limited companies with 31 July 2014 year ends.
HMRC should now have received corporation tax self-assessment returns for companies with accounting periods ended 31 January 2014.

Issue: 4480 / Categories: For Action , Admin

02 December 2014

Key dates for your 2015 calendar

Payment of corporation tax liabilities for accounting periods ended 31 March 2014 for small and medium-sized companies not liable to pay by instalments.

Due date for VAT returns and payment for 30 November 2014 quarter (electronic payment).

Forms CT61 to be submitted and tax paid for the quarter ended 31 December 2014.
Quarterly corporation tax instalment for large companies depending on accounting year end.

Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2015 if not paying electronically.
File monthly construction industry scheme return.
Payment of PAYE liability for quarter ended 5 January 2015 if average monthly liability is less than £1,500.

PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.

Electronic filing date for 2013/14 personal, partnership and trust self-assessment (SA) tax returns.
Deadline for various claims.
Balance of 2013/14 SA liabilities is due.
Payment of first instalment of 2014/15 SA liabilities.
2012/13 SA tax returns to be amended by this date.
Vulnerable person election by trustees where the effective date is during 2012/13 (form VPE1).
Election under TCGA 1992, s 169Q to disapply TCGA 1992, s 127 for reorganisations in 2012/13.
Election to opt out of pre-owned assets charge if this would first arise during 2013/14 (form IHT500).
Repayment claim for 2013/14 class 2 NICs if a small earnings election was possible.
Supplementary 2013/14 forms P35 to be filed and Iiabilities paid if corrections required under IR35 rules.
Provision of final 2014/15 tax credit claims (assuming that estimates had been provided by 31 July 2014).
Reinstatement of 2014/15 tax credit claim if “good cause” is shown for missing the 31 July 2014 deadline.
Companies House should have received accounts of private companies with a 30 April 2014 year ends and public limited companies with 31 July 2014 year ends.
HMRC should now have received corporation tax self-assessment returns for companies with accounting periods ended 31 January 2014.