Financial Calendar

Monthly Events

Date
Notes
Event
19
PAYE Cheque payment to reach HMRC
22
1
Electronic payment to reach HMRC bank account
One month after month end
Monthly paper VAT return due and cheque payment
One month + 7 days after month end
1
Monthly electronic VAT return and payment due

Notes:

1. On weekend and bank holidays cleared payment must reach HMRC bank account no later than the last bank working day before the deadline date.

Quarterly Events

Date
Event
3 May, 2 August, 2 November, 3 January
P46(Car) return to reach HMRC
One month after quarter end
Quarterly paper VAT return due and cheque payment
One month + 7 days after quarter end
Quarterly electronic VAT return and payment due

Annual Events (tax year 2013/14)

Date
Event
31 May 2012
P60 to be given to each employee that was working for them at 5 April 2013.
5 July
Last date for agreeing PAYE settlement agreements for year ended 5 April 2013
6 July
P11d and P9d forms to reach HMRC and to be given to employees
31 July
Second self assessment payment on account and Class 2 NICs for 2012/13.
31 October
Last day to file 2012-13 paper Tax Return without incurring penalties.
30 December
Last day to file your 2012-13 Tax Return electronically if you wish to have a balancing payment of less than £3,000 collected through your PAYE code.
31 January 2014
Last day to file your 2012-13 Tax Return online without incurring penalties.
First self assessment payment on account and Class 2 NICs for 2013/14.
Capital gains tax payment for 2012-13.
Balancing payment – 2012-13 self assessment and Class 4 NICs.
Last day to renew 2013/14 tax credits.
Deadline for amending 2011/12 Tax Return.
First payment due date for 2013/14 Class 2 NICs.
6 months after year end
Filing deadline at Companies House for annual accounts of a public limited company
9 months after year end
Filing deadline at Companies House for annual accounts of a private limited company
3 months after VAT year end
Annual adjustment for VAT partial exemption calculations
12 months after year end
Corporation tax return filing deadline