Self assessment: Key dates 2013/14
Income tax (including Class 4 National Insurance) | |
31 July 2013 | 2012/13 second payment on account Further automatic 5% surcharge on any 2011/12 tax outstanding |
31 January 2014 | Automatic 5% surcharge on any 2012/13 tax outstanding 2013/14 first payment on account |
28 February 2014 | Automatic 5% surcharge on any 2012/13 tax outstanding |
Capital Gains Tax | |
31 January 2014 | 2012/13 capital gains tax |
Inheritance Tax | |
Six months after the end of the month of death or chargeable transfer. | |
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year. | |
Corporation Tax | |
Small companies | Nine months and one day after the end of the accounting period |
Large companies | Four quarterly instalments commencing six months and 13 days from the start of the accounting period with the balance nine months and one day after the end of the accounting period |
Latest filing/issuing deadlines - 2012/13 PAYE returns | |
19 May 2013 | P14, P35, P38, and P38A |
31 May 2013 | Issue P60s to employees |
6 July 2013 | P9D, P11D and P11D(b) - also issue copies to employees |
2012/13 Class 1A National Insurance on relevant benefits | |
19 July 2013 | Payment due |
2013 Tax Return | |
31 October 2013 | Last paper filing date |
31 January 2014 | Last online filing date |
Chartered Accountants Registered Auditors
Registered as auditors by the Association of Chartered Certified Accountants and regulated
for a range of investment business activities by the Institute of Chartered Accountants in Ireland