Expired deadlines

22 Apr 2014

  • 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.

  • PAYE/NIC electronic quarterly payment

    Quarter 4 (2013/14) PAYE/NIC payment due where paid electronically.

21 Apr 2014

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for March 2014.

19 Apr 2014

  • PAYE/NIC quarterly payment

    Quarter 4 (2013/14) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date.

  • CIS return

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

  • Postal PAYE/NIC/student loan payment

    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.

14 Apr 2014

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2014.

07 Apr 2014

  • VAT return

    Due date for February VAT returns unless exempted.

06 Apr 2014

  • Start of the new 2014/15 tax year

    The personal allowance for people born after 5 April 1948 increases to £10,000

    The basic rate limit will be set at £31,865

    The loan threshold for cheap loans increases from £5,000 to £10,000

     

  • Personal allowances

    Personal allowance increases from £9,440 to £10,000.

  • Tax bands and exemptions

    Basic rate limit reduces to £31,865. The higher rate band now applies to taxable income from £31,866 to £150,000. Capital gains tax annual exemption increases to £11,000.

  • Pensions

    First day to make a contribution to qualify for tax relief in 2014/15. The annual allowance is now £40,000 and the limit on the amount that can be invested into a registered pension scheme is £1,250,000.

  • ISAs

    First day to use the 2014/15 ISA investment limit of £11,880 (cash maximum of £5,940).

  • Employer loans

    Employers who provide their employees with interest free or low interest loans are no longer required to report the cash equivalent on small loan balances where the outstanding balance is £10,000 or less. Previously this limit was £5,000.

  • Employer national insurance contributions

    Eligible businesses and eligible charities are now entitled to a £2,000 Employment Allowance towards their employer NICs liability

  • Start of the new tax year

    First day of the 2014/15 tax year.

05 Apr 2014

  • End of tax year

    Last day of 2013/14 tax year.

  • Capital gains tax

    Last day to use the 2013/14 capital gains tax exemption of £10,900.