Tax Calendar

April 2013
5	Last day of the 2012/13 tax year. Last day to use up annual exemptions for capital gains tax, inheritance tax and ISA's.
14	Return and Payment of CT61 tax due for quarter to 31 March 2013
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/4/2013 or quarter 4 of 2012/13 for small employers. "IR35 Tax" also due.
30	Additional daily penalties of £10 per day up to a maximum of £900 for failing to file 2011/12 self-assessment tax return due on 31 January 2013.

May 2013
2	Last day for car change notifications in the quarter to 5 April - Use P46 Car
19	Deadline for Employers' 2012/13 end of year PAYE Returns (P35, P14, P38 & P38A). Also last date for filing contractors return online.
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/5/2013
31	Deadline for copies of P60 to be issued to employees for 2012/13


June 2013
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/6/2013

July 2013
5	Deadline for PAYE settlement agreements for 2012/13
6	Deadline for 2012/13 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 2012/13 - form 42
14	Return and Payment of CT61 tax due for quarter to 30 June 2013
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/7/2013 or quarter 1 of 2013/14 for small employers Class 1A NIC due in respect of the tax year 2012/13
31	Second self-assessment payment on account due for 2012/13. Penalty of 5% of self-assessment tax due for 2011/12 still outstanding Deadline for Tax Credits to finalise claims for 2012/13 and renew claims for 2013/14 Half Yearly Class2 NIC due Penalty of 5% of tax due or £300, whichever is greater for 2011/12 personal tax returns still not filed

August 2013
2	Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/8/2013

September 2013
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/9/2013

October 2013
1	Due date for payment of Corporation Tax for the year ended 31 December 2012
5	If a paper return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2012/13
14	Return and payment of CT61 tax due for quarter to 30 September 2013
19	Tax and Class 1B national insurance due on PAYE settlements for 2012/13
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/10/2013 or quarter 2 of 2013/14 for small employers
31	Deadline for 2012/13 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 2014/15 PAYE code (for underpayments of up to £3000 only)

November 2013
2	Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/11/2013

December 2013
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/12/2013
30	Deadline for 2012/13 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2014/15 PAYE code (for underpayments of up to £3000 only).

January 2014
1	Due date for payment of Corporation Tax for the year ended 31 March 2013
14	Return and payment of CT61 tax due for quarter to 31 December 2013
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/1/2014 or quarter 3 of 2013/14 for small employers
31	Deadline for filing 2012/13 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing. Balancing self assessment payment due for 2012/13 Capital gain tax payment due for 2012/13 First self assessment payment on account due for 2013/14 Interest accrues on all late payments Half Yearly Class 2 NIC due Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still outstanding for 2011/12 5% penalty for late payment of tax unpaid for 2011/12 self assessment

February 2014
2	Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/2/2014
28	Talk to us about year end and pre-budget planning
28	First 5% penalty surcharge on any 2012/13 outstanding tax due on 31 January 2014 still unpaid

March 2014
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/3/2014
31	Last minute tax planning for the 2013/14 tax year. Ensure you use up all exemptions to which you are entitled.

April 2014
5	End of 2013/14 tax year Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14	Return 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. Interest will run on any unpaid PAYE/NIC for the tax year 2013/14.
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