Tax and business calendar

19 Jul 2013

• CIS return date

  Construction Industry Scheme : Monthly return due for period to 5th of month

• PAYE/NIC/student loan payment

  If paying by cheque, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month

21 Jul 2013

• EC sales list

  Due date for submission for online quarterly EC Sales List to 30 June 2013

• Intrastat

  Due date for payment of supplementary declarations for June 2013

22 Jul 2013

• PAYE/NIC/student loan payment

  Payment if paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month

• PAYE/NIC quarter 1 payment

  Quarter 1 PAYE/NIC payment due where paid electronically

• Class 1A NICs

  Final date for payment of 2012/13 Class 1A NICs

31 Jul 2013

• VAT partial exemption date

  Annual adjustment for VAT partial exemption calculations (April VAT year end)

• Company accounts filing deadline

  Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 October 2012 and for public companies with a year ended 31 January 2013

• Tax surcharge date

  Further 5% surcharge on any tax unpaid for 2011/12

• Self assessment date

  Second self assessment payment on account for 2012/13

• Tax return date

  2010/11 Self Assessment Tax Return to be filed by today in order to avoid second £100 penalty

• Corporation tax return date

  Filing deadline for Corporation Tax Return Form CT600 for period ended 31 July 2012 to be submitted to HMRC

01 Aug 2013

• Unfiled tax return penalty

  Penalty for unfiled 2012 tax return is now £300 or 5% of the tax due, whichever is the higher. In serious cases the penalty could rise to as much as as 100% of the tax due

• Corporation tax payment

  Due date for payment of corporation tax for year ended 31 October 2012, for those companies not liable to pay their liability by instalments

• Tax return date

  Liability to second £100 penalty arises for 2012 Tax Return still not filed

05 Aug 2013

• P46 (car) date

  Last day for notifying car changes in quarter to 5 July - P46 (Car)

07 Aug 2013

• VAT Return Date

  Due date for June VAT returns (electronic payments)

14 Aug 2013

• EC sales list

  Due date for submission of normal quarterly EC sales list for 2nd quarter 2013

• EC sales list

  Deadline for paper monthly return filing