Key Dates – 2013/14

April

5 - Last day of 2012/13 Tax Year.

19/22 - Due date for payment of balance of 2012/13 PAYE and NIC.

1 - Additional penalty of £10/day for 2011/12 Income Tax returns still not yet filed (up to £900 max).

3 - Due date for submission of P46 (Car) for quarter to 5 April 2013.

19 - Due date for submission of 2012/13 PAYE forms P14, P35, P38 and P38A.

31 - P60′s to be issued to employees for 2012/13.

6 - Due date for submission of Forms P9D and P11D for 2012/13.

19/22 - Due dates for payment of Class 1A NI due for 2012/13.

31 - Due date for 2nd payment on account of Income Tax / Class 4 NI for 2012/13.

31 - Last day for renewal of Tax Credits for 2013/14.

1 - Additional penalty of £300 or 5% of the Tax due for 2011/12 Income Tax returns still not yet filed.

1 - Further surcharge penalty of 5% on any 2011/12 Income Tax still unpaid.

2 - Due date for submission of P46 (Car) for quarter to 5 July 2013.

31 - Deadline for paper submissions of self assessment Income Tax returns for 2012/13.

2 - Due date for submission of P46 (Car) for quarter to 5 October 2013.

1 - Due date for Corporation Tax payments for years ended 31 March 2013.

14 - Due date for Income Tax payments for the CT61 quarter to 31 December.

18/22 - Due date for 3rd quarter PAYE remittances.

31 - Deadline for online submission of self assessment Income Tax returns for 2012/13 (+ for amended 2011/12 returns).

31 - Due date for Income Tax / Class 4 NI balancing payments for 2012/13, as well as 1st payments on account for 2013/14.

31 - Due date for Capital Gains Tax payment for 2012/13.

1 - £100 penalty for 2012/13 Income Tax returns not yet filed, and interest starts to accrue on 2012/13 Tax not yet paid.

2 - Due date for submission of P46 (Car) for quarter to 5 January 2014.

14 - Last date (for practical purposes) to request NIC deferment for 2013/14.

1 - Automatic surcharge penalty of 5% on any 2012/13 Income Tax still unpaid.

31 - Last minute tax planning for 2013/14.