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Tax Calendar 2014/2015

April 2014
5 Last day of the 2013/14 tax year. Also last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and Payment of CT61 tax due for quarter to 31 March 2014
19/22 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2014 or quarter 4 of 2013/14 for small employers. "IR35 Tax" also due
30Additional daily penalties of £10 per day up to a maximum of £900 for failing to file 2012/13 self assessment tax return due on 31 January 2014
May 2014
2Last day for car change notifications in the quarter to 5 April - Use P46 Car
19Deadline for Employers' 2013/14 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/5/2014
31Deadline for copies of P60 to be issued to employees for 2013/14
June 2014
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/6/2014
July 2014
5Deadline for PAYE settlement agreement for 2013/14
6 Deadline for 2013/14 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for 2013/14 - form 42
14Return and Payment of CT61 tax due for quarter to 30 June 2014
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/7/2014 or quarter 1 of 2014/15 for small employers
Class 1A NIC due in respect of the tax year 2013/14
31Second self assessment payment on account due for 2013/14
Second 5% penalty surcharge on any 2012/13 outstanding tax due on 31 January 2014 still unpaid
Deadline for Tax Credits to finalise claims for 2013/14 and renew claims for 2014/15
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2012/13 personal tax returns still not filed
August 2014
2Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/8/2014
September 2014
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/9/2014
30 Closing date to claim Small Business Rate Relief for 2013/14 in England
October 2014
1Due date for payment of Corporation Tax for the year ended 31 December 2013
5If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2013/14
14Return and payment of CT61 tax due for quarter to 30 September 2014
19Tax and Class 1B national insurance due on PAYE settlements for 2013/14
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/10/2014 or quarter 2 of 2014/15 for small employers
31 Deadline for 2013/14 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2015/16 PAYE code (for underpayments of up to £3000 only)
November 2014
2Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/11/2014
December 2014
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/12/2014
30 Deadline for 2013/14 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2015/16 PAYE code (for underpayments of up to £3000 only)
January 2015
1Due date for payment of Corporation Tax for the year ended 31 March 2014
14Return and payment of CT61 tax due for quarter to 31 December 2014
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/1/2015 or quarter 3 of 2014/15 for small employers
31 Deadline for filing 2014 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2013/14
Capital gains tax payment due for 2013/14
First self assessment payment on account due for 2014/15
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2012/13
5% penalty for late payment of tax unpaid for 2012/13 self assessment
February 2015
2Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/2/2015
28Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2013/14 outstanding tax due on 31 January 2015 still unpaid
March 2015
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/3/2015
31 Last minute tax planning for the 2014/15 tax year. Ensure you use up all exemptions to which you are entitled
April 2015
5 End of 2014/15 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and payment of CT61 tax due for quarter to 31 March 2015
19 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2015 or quarter 4 of 2014/15 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2014/15
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2014

 

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