Tax/Deadline dates for April/May 2013

• 30 April 2013 – An automatic penalty of £10 a day charged where a SA Tax Return for 2011/12 is filed online after today. 
• 30 April 2013 – Private companies with a year end of 31 July 2012 and public companies with a year end of 31 October 2012, should file their accounts at Companies House by today.
• 1 May 2013 - Due date for corporation tax due for the year ended 31 July 2012
• 1 May 2013 – New scale charges on fuel used for private motoring come into force for accounting periods beginning on or after today.
• 3 May 2013 – Forms P46(Car) for the quarter to 5 April 2013 should reach HMRC by today.
• 5 May 2013 – Last day for making a ‘protective’ Tax Credits claim backdated to the beginning of 2013/14.
• 6 May 2013 – May bank holiday throughout the United Kingdom.
• 7 May 2013 – VAT returns for the quarter (or month) ended 31 March 2013 should be filed online by today. The relevant tax should be paid electronically so as to reach HMRC by today.
• 19 May 2013 – PAYE end of year returns (Forms P35 etc) for 2012/13 should be filed by today.
• 19 May 2013 – Although this is a Sunday this is the filing deadline for the CIS300 monthly return by post for the month ended 5 May 2013. We would recommend paper returns are posted in good time to reach HMRC by Friday 17 May.
• 19 May 2013 - CIS tax deducted for the month ended 5 April 2013 is payable by today.
• 27 May 2013 – Spring bank holiday throughout the United Kingdom. 
• 31 May 2013 – Employees to be given forms P60 for 2012/13 by today.
• 31 May 2013 - Private companies with a year end of 31 August 2012 and public companies with a year end of 30 November 2012, should file their accounts at Companies House by today

Are you due a tax rebate? Nearly 12 months have passed since HMRC announced restrictions for capital allowance claims relating to commercial property. You have two years from the date of purchase to quantify the value of qualifying fixtures in which you can claim capital allowances and advise HMRC using a Section 198 claim. It is important to process the claim as it may affect the future sale value of the property. For more information contact Mr Ray Callingham on 01623 645705.