Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

Select deadline category
Select deadline period

22 Sep 2014

  • Electronic PAYE/NIC/student loan 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.

30 Sep 2014

  • CT61

    End of CT 61 quarterly period.

  • Corporation tax return

    Filing deadline for corporation tax return self assessment form CT600 for period ended 30 September 2013 to be submitted to HMRC.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 December 2013 and for public companies with a year ended 31 March 2014.

01 Oct 2014

  • National minimum wage

    The adult minimum wage increases by 3% to £6.50.

  • Auto-enrolment staging date

    Employers with a PAYE scheme with a size of 60 are required to auto-enrol eligible jobholders into a qualifying workplace pension scheme (known as the 'staging date').

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 31 December 2013, for those companies not liable to pay their liability by instalments.

05 Oct 2014

  • Chargeability to income tax or capital gains tax

    Individuals/trustees not within self-assessment must notify HMRC of new sources of income/chargeability in 2013/14 if a tax return has not been received. Please contact us as it may be that forms CWF1 for those who are self employed or form SA1 for non self employed income, or form SA401 for partners may need to be completed. This also applies to trustees and any other persons potentially liable to income tax or capital gains tax.

07 Oct 2014

  • VAT return

    Due date for August VAT returns unless exempted.

14 Oct 2014

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 period to 30 September 2014.

19 Oct 2014

  • Postal PAYE/NIC/student loan

    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.

  • PAYE settlements

    Tax and class 1B national insurance contributions due on PAYE settlements for 2013/14. If paying by cheque this must be with HMRC by today.

  • PAYE/NIC payment

    Quarter 2 PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date.

  • CIS return

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

21 Oct 2014

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for September 2014.

22 Oct 2014

  • PAYE settlements

    Tax and class 1B national insurance contributions due on PAYE settlements for 2013/14. If paying electronically this must be done by today.

  • PAYE/NIC electronic quarterly payment

    Quarter 2 (2014/15) PAYE/NIC payment due where paid electronically.

  • Electronic PAYE/NIC/student loan 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.

Syndicate content
Details of expired compliance and regulatory deadlines.