2 Jan–1 Feb

Corporation Tax:

*Submission of returns for APs ending 2 Jan 2014–1 Feb 2014. Payment of tax for small companies** with APs ending 1 April 2014–30 April 2014

31 Jan

Income Tax:

Final deadline for online submission of Self-Assessment tax return for tax year ended 5 April 2014

31 Jan

Income Tax:

Deadline for paying Self-Assessment tax ‘balancing payment’ for tax year ended 5 April 2014 & for first Self -Assessment tax payment on account for year ended 5 April 2015

2 Feb–1 Mar

Corporation Tax:

*Submission of returns for APs ending 2 Feb 2014–1 March 2014. Payment of tax for small companies** with APs ending 1 May 2014–31 May 2014

7 Feb

VAT:

Online return and payment due for the VAT period ending 31 Dec***

19 Feb

CIS:

Monthly return (paper or online) for the tax month 6 Dec to 5 Jan****

19 Feb

PAYE/NIC:

Monthly PAYE/Class 1 NIC payments****

Notes:

*Company tax returns must be submitted online for accounting periods ending after 31 March 2010. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in iXBRL format.

**Small companies are those not required to make corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as large under this should make their instalment payments by the relevant due dates. Corporation Tax must now be paid electronically.

***Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later than normal, as noted above. The 7 calendar day extension does not apply in certain exceptional cases.

****Deadline is extended to the 22nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22nd day of the month (unless paying by Faster Payment) or 19th for non-electronic.