Tax/Deadline dates for August/September 2013

·        26 August 2013 – Statutory bank holiday in England, Wales and Northern Ireland. Banks in Scotland and Companies House Edinburgh will also be closed today.

·        30 August 2013 – As 1 September 2013 is a Sunday, today is effectively the last day for paying corporation tax for accounting periods ended 30 November 2012.

·        31 August 2013 – CTSA returns for accounting periods ended 31 August 2012 should reach HMRC by today. Private companies with 30 November 2012 year-ends, and public companies with 28 February 2013 year-ends should file their accounts at Companies House by today.

·        6 September 2013 – Women born between 6 December 1951 and 5 January 1952 reach State Pension Age today.

·        7 September 2013 – VAT returns for the quarter (or month) ended 31 July 2013 should be filed online by today. The relevant tax should be paid electronically so as to reach HMRC by today.

·        13 September 2013 – If submitted on paper, EC Sales List for August 2013 should reach HMRC by today.

·        19 September 2013 – Where an employer/contractor makes his PAYE/CIS remittance for the month ending 5 September 2013 by post, the cheque should reach HMRC’s accounts office by today.

·        19 September 2013 – A contractor’s CIS300 monthly return must reach HMRC by today, whether filed online or on paper.

·        22 September 2013 – PAYE/CIS remittance for the month ending 5 September 2013 paid by electronic transfer should reach HMRC’s account as cleared funds no later than today.

·        30 September 2013 - CTSA returns for accounting periods ended 30 September 2012 should reach HMRC by today. Private companies with 31 December 2012 year-ends, and public companies with 31 March 2013 year-ends should file their accounts at Companies House by today.