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.
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.
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.
Due date for income tax for the CT61 period to 31 March 2014.
07 Apr 2014
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 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.
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.
First day to use the 2014/15 ISA investment limit of £11,880 (cash maximum of £5,940).
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.
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