Key dates for your diary – February 2015

1 February
• £100 penalty and extended enquiry window if 2014 self-assessment tax returns not filed on or by 31 January 2015.
• Payment of corporation tax liabilities for accounting periods ended 30 April 2014 for small/medium-sized companies not liable to pay by instalments.
• Changes to the VAT treatment of supplies of fuel for private use.

2 February
• P46(Car) for quarter ended 5 January 2015.

7 February 2015
• Due date for VAT returns and payment for 31 December 2014 quarter (electronic payment).

14 February
• Quarterly corporation tax instalment for large companies (depending on accounting year end).
• Monthly EC sales list if paper return used.
• Application to defer Class 1 National Insurance contributions (leaflet CA72A) for 2014/15, subject to approval of deferred employer(s).

19 February
• Pay PAYE, National Insurance, construction industry scheme and student loan Iiabilities for month ended 5 February 2015 if not paying electronically.
• File monthly construction industry scheme return.

21 February
• File online monthly EC sales list.
• Submit supplementary Intrastat declarations for January 2015.

22 February
• PAYE, National Insurance, construction industry scheme and student loan liabilities should have cleared HMRC’s bank account.

28 February
• Payment of 2013/14 self-assessment liabilities after this date will be subject to a 5% surcharge. (This deadline may be deferred if liability notified by 5 October 2014.)
• Companies House should have received accounts of private companies with 31 May 2014 year end.
• Companies House should have received accounts of public limited companies with 31 August 2014 year end.
• HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 28 February 2014.