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October Key Tax Dates

Newsletter issue - October 2014

1 - Due date for payment of Corporation Tax for the year ended 31 December 2013

5 - If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2013/14

14 - Return and payment of CT61 tax due for quarter to 30 September 2014

19 - Tax and Class 1B national insurance due on PAYE settlements for 2013/14

19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/10/2014 or quarter 2 of 2014/15 for small employers

31 - Deadline for 2013/14 self-assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2015/16 PAYE code (for underpayments of up to £3000 only)

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