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1 January
• Payment of corporation tax liabilities for accounting periods ended 31 March 2014 for small and medium-sized companies not liable to pay by instalments.


7 January
• Due date for VAT returns and payment for 30 November 2014 quarter (electronic payment).


14 January
• Forms CT61 to be submitted and tax paid for the quarter ended 31 December 2014.
• Quarterly corporation tax instalment for large companies depending on accounting year end.


19 January
• Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2015 if not paying electronically.
• File monthly construction industry scheme return.
• Payment of PAYE liability for quarter ended 5 January 2015 if average monthly liability is less than £1,500.


21 January
• Submit supplementary Intrastat declarations for December 2014.


22 January
• PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.


31 January
• Electronic filing date for 2013/14 personal, partnership and trust self-assessment (SA) tax returns.
• Deadline for various claims.
• Balance of 2013/14 SA liabilities is due.
• Payment of first instalment of 2014/15 SA liabilities.
• 2012/13 SA tax returns to be amended by this date.
• Vulnerable person election by trustees where the effective date is during 2012/13 (form VPE1).
• Election under TCGA 1992, s 169Q to disapply TCGA 1992, s 127 for reorganisations in 2012/13.
• Election to opt out of pre-owned assets charge if this would first arise during 2013/14 (form IHT500).
• Repayment claim for 2013/14 class 2 NICs if a small earnings election was possible.
• Supplementary 2013/14 forms P35 to be filed and Liabilities paid if corrections required under IR35 rules.
• Provision of final 2014/15 tax credit claims (assuming that estimates had been provided by 31 July 2014).
• Reinstatement of 2014/15 tax credit claim if “good cause” is shown for missing the 31 July 2014 deadline.