Expired deadlines

22 Jul 2014

  • NICs for 2013/14

    Deadline for any electronic payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2014.

  • PAYE/NIC electronic quarterly payment

    Quarter 1 (2014/15) PAYE/NIC payment due where paid electronically.

  • Electronic 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.

21 Jul 2014

  • Intrastat

    Due date for payment of supplementary declarations for June 2014.

  • EC sales list

    Deadline for online monthly or quarterly return filing.

19 Jul 2014

  • Postal PAYE/NIC/student loan payment

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • NICs for 2013/14

    Deadline for any postal payments to reach HMRC for any outstanding Class 1A NICs for the year ending 5 April 2014.

  • CIS return

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

  • PAYE/NIC quarter 1 payment

    Quarter 1 PAYE/NIC payment due where paid by cheque.

14 Jul 2014

  • CT61 payment

    Due date for income tax for the CT61 quarter to 30 June 2014.

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

07 Jul 2014

  • VAT return

    Due date for May VAT returns unless exempted.

06 Jul 2014

  • Form 42

    Deadline to file Form 42 or other relevant forms to report share-related benefits provided to employees.

  • Benefits/expenses notification

    Deadline for employers to file PAYE forms P11D, P9D and P11D(b) or substitutes for 2013/14. Last day to give forms P9D and P11D to relevant employees.

  • Redundancy settlement reporting

    Redundancy packages in 2013/14 paid excess of £30,000 and which included benefits must be reported.

05 Jul 2014

  • PAYE settlements for 2013/14

    Last date for agreeing PAYE settlement agreements for 2013/14, if any.

01 Jul 2014

  • Start of the New ISA

    The old ISA regime is replaced by the New ISA. Total ISA investment for the current tax year is now £15,000 with no limit on the investment in cash. The Junior ISA limit increases to £4,000.

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 30 September 2013, for those companies not liable to pay their liability by instalments.

  • Auto-enrolment staging date

    Employers with a PAYE scheme with a size of 62-89 are required to auto-enrol eligible jobholders into a qualifying workplace pension scheme (known as the 'staging date').

30 Jun 2014

  • CT61

    End of CT 61 quarterly period.