Tax and business calendar

07 Dec 2013

• VAT Return Date

  VAT Return Date

  Due date for October VAT returns (electronic payments)

14 Dec 2013

• EC sales list

  Deadline for paper monthly return filing

19 Dec 2013

• CIS return date

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

• PAYE/NIC/student loan date

  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/NIC/student loan date

  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 Dec 2013

• EC sales list

  Deadline for online monthly return filing

• Intrastat

  Due date for payment of supplementary declarations for November 2013

22 Dec 2013

• 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.

  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

29 Dec 2013

• Tax return date

  If you received your tax return after 31 October, please refer to it to check your deadline or contact us

30 Dec 2013

• Tax return filing date

  Last date to file your 2013 tax return electronically if you are an employee and wish to have a 2012/13 balancing payment of less than £3,000 collected through your 2014/15 PAYE code

31 Dec 2013

• Distance Supplies VAT Date

  End of relevant year for taxable distance supplies to UK for VAT registration purposes

• Non EC VAT Date

  Last day for non-EC traders to reclaim recoverable UK VAT suffered in the year to 30 June 2013

• Cross Border VAT Date

  End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes

• Corporation tax return date

  Filing deadline for Corporation Tax Return Form CT600 for period ended 31 December 2012

• VAT Return Date

  Due date for November VAT returns

• Company accounts filing deadline

  Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 March 2013 and for public companies with a year ended 30 June 2013

• CT61 date

  End of CT 61 quarterly period

01 Jan 2014

• Corporation tax payment

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

14 Jan 2014

• CT61 payment

  Due date for income tax for the CT61 period to 31 December 2013

19 Jan 2014

• CIS return date

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