Tax and business calendar

21 Jun 2013

• Intrastat

  Due date for payment of supplementary declarations for May 2013

• EC sales list

  Deadline for online monthly return filing

22 Jun 2013

• PAYE/NIC/student loan payment

  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 Jun 2013

• VAT partial exemption date

  Annual adjustment for VAT partial exemption calculations (March VAT year-end)

• Corporation tax return date

  Filing deadline for corporation tax return form CT600 for period ended 30 June 2012 to be submitted to HM Revenue & Customs

• VAT Return Date

  Due date for May VAT returns

• Company accounts filing deadline

  Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 September 2012 and for public companies with a year ended 31 December 2012

• CT61 date

  End of CT 61 quarterly period

01 Jul 2013

• Corporation tax payment

  Due date for payment of corporation tax for year ended 30 September 2012, for those companies not liable to pay their liability by instalments

• Tax award scheme date

  Last day to file taxed award scheme returns, file P11Ds, P11D(b)s and P9Ds. Issue copies of P11Ds or P9Ds to employees

05 Jul 2013

• PAYE payment

  Last day to reach PAYE settlement agreement for 2012/13

• Benefits in kind election date

  Deadline for a close company to elect that all beneficial loans to a director be regarded as a single loan for the purposes of calculating 2012/13 benefits in kind

06 Jul 2013

• Benefits/expenses notification

  Deadline for relevant third parties to give non-employees information on benefits/expenses they have provided to them in 2012/13

  Deadline for employers to file forms P11D P9D and P11D(b) for 2012/13

• Redundancy package date

  Redundancy packages in 2012/13 paid excess of £30,000 and which included benefits in must be reported

• Form 42 date

  Deadline to file Form 42 for 2012/13

07 Jul 2013

• VAT return date

  Due date for May VAT returns (electronic payments)

14 Jul 2013

• EC sales list

  Due date for submission for paper quarterly EC Sales List to 30 June 2013

• CT61 payment

  Due date for income tax for the CT61 quarter to 30 June 2013

19 Jul 2013

• PAYE/NIC quarter 1 payment

  Quarter 1 PAYE/NIC payment due where paid by cheque

• Class 1A NICs

  Final date for payment of 2012/13 Class 1A NICs if paying by cheque.