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October Key Tax Dates
Newsletter issue - October 2013
1 - Due date for payment of Corporation Tax for the year ended 31 December 2012
5 - If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2012/13
14 - Return and payment of CT61 tax due for quarter to 30 September 2013
19 - Tax and Class 1B NI due on PAYE settlements for 2012/13
19/22 - PAYE/NIC and CIS deductions due for month to 5/10/2013 or quarter 2 of 2013/14 for small employers
31 - Deadline for 2012/13 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 2014/15 PAYE code (for underpayments of up to £3000 only)
