Thursday 10 April 2014

Tax and Deadline Dates for March/April 2014


March 14 : If submitted on paper, EC Sales Lists for February 2014

should reach HMRC by today. 

March 17 : Bank holiday in Northern Ireland (St Patrick’s Day).

Companies House Belfast office will also be closed. 

March 19 (Wednesday): Budget Day 

Where an employer/contractor makes his PAYE/CIS remittance for the month

ending 5 March 2014 by post, the cheque should reach HMRC’s Accounts

Office by today. 

An employer must submit an Employer Payment Summary (EPS) for the

month to 5 March 2014 by today, to be able to deduct recoverable amounts

(Statutory Maternity Pay, etc paid that month, or CIS deductions suffered by a

subcontractor company) from his remittance for that month. 

A contractor’s CIS Return for the month to 5 March 2014 must reach HMRC

by today, whether filed online or on paper. 

March 21 : If submitted online, EC Sales Lists for February 2014

should be filed by today. Intrastat Supplementary Declarations for February

should also be made by today. 

March 22 : Where an employer/contractor makes his PAYE/CIS

remittance for the month ending 5 March 2014 by electronic transfer, the

payment should reach HMRC’s account as cleared funds no later than today. 

March 31 : Corporation Tax Returns for accounting periods ended 31 March

2013 should reach HMRC by today. Private companies with 30 June 2013

year-ends, and public companies with 30 September 2013 year-ends, should

file their accounts at Companies House by today. 

PAYE administration By today, an employer who uses paper payslips for his

PAYE remittances should have received his payslip booklet for 2014/15. 

Business Rates The 100% Small Business Rate Relief for premises in England

with a rateable value not exceeding £6,000, which was to have ended today, has

been extended to 31 March 2015. As before, tapering relief will be available for

premises with a rateable value between £6,001 and £11,999. The Welsh

Government has extended the parallel relief in Wales. 

Benefit claims Last day for older people to claim the winter fuel payment for

2013/14. This is not means-tested and may be claimed by almost anyone (man

or woman) who was born on or before 5 January 1952.  

April 1 : Due date for payment of corporation tax for accounting

periods ended 30 June 2013. 

April 5 : Last day of the 2013/14 tax year.  

April 6 : Last day to make full disclosure and payment under

HMRC’s ‘Health and Wellbeing Tax Plan’ for physiotherapists, osteopaths,

chiropodists and other healthcare professionals (other than doctors and dentists) 

New rates of Statutory Sick Pay (£87.55 a week) and Statutory Maternity,

Paternity and Adoption Pay (£138.18 a week) come into force today. 

April 7 : VAT Returns for the quarter (or month) ended 28 February

2014 should be filed online by today. The relevant tax should be paid electronically

so as to reach HMRC by today. 

April 14 : If submitted on paper, EC Sales Lists for the month or

quarter to 31 March 2014 should reach HMRC by today. 

April 18 (Good Friday): Second 5% penalty charged if tax and Class 1B

National Insurance contributions in respect of PAYE Settlement Agreements for

2012/13 not paid by today (with an extension until Monday, 21 April if paid

electronically). 

April 18 to 21 (Friday to Monday): Easter holiday. All Companies House

offices will be closed. Strictly speaking, Easter Monday is not a bank holiday in

Scotland, but in practice the banks will be closed. 

April 19 : After today, any corrections or additions to an employer’s

RTI submissions for 2013/14 must be made by way of an Earlier Year Update

(EYU) and not by way of a Full Payment Submission. 

Where an employer/contractor makes his PAYE/CIS remittance for the month

or quarter ending 5 April 2014 by post, the cheque should reach HMRC’s

Accounts Office by today. HMRC recommends that, because of the Easter holiday,

payments should be posted no later than Monday, 14 April. 

A contractor’s CIS Return for the month to 5 April 2014 must reach HMRC by

today, whether filed online or on paper. 

April 21 : If submitted online, EC Sales Lists for the month or

quarter to 31 March 2014 should be filed by today. Intrastat Supplementary

Declarations for March should also be made by today. 

April 22 : Where an employer/contractor makes his PAYE/CIS

remittance for the month or quarter ending 5 April 2014 by electronic transfer,

the payment should reach HMRC’s account as cleared funds no later than today. 

April 30 : An automatic penalty of £10 a day will be charged

where a Self Assessment Tax Return for 2012/13 is filed online after today.

Where a paper Return for that year is not filed by today, there will be a

further penalty of the greater of £300 and 5% of the tax outstanding on 31

October 2013. The penalty can be reduced by filing online instead. 

Corporation Tax Returns for accounting periods ended 30 April 2013 should reach

HMRC by today. Private companies with 31 July 2013 year-ends, and public

companies with 31 October 2013 year-ends, should file their accounts at

Companies House by today.

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