Due dates in August 2014

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1 August

  • Payment of corporation tax for periods ended 31 October 2013 for companies not liable to pay by instalments.
  • Outstanding 2012/13 self-assessment tax returns now subject to apenalty of £300 or 5% of tax due whichever is higher (in addition to previous late filing penalties).

2 August

  • Filing date for form P46 (Car) for quarter ended 5 July 2014.

7 August

  • Due date for VAT return and payment for 30 June 2014 (electronic payment).
  • File forms EMI40.

14 August

  • Monthly EC sales list if paper return used.

19 August

  • Pay PAYE/CIS liabilities for month ended 5 August 2014 if by cheque.

21 August

  • Online monthly EC sales list.
  • Intrastat: payment of supplementary declaration for July 2013.

22 August

  • PAYE/NIC/student loan payments if being paid online.

31 August

  • Companies House should have received accounts of private companies with 30 November 2013 year end.
  • CTSA returns for accounting periods ended 31 August 2013.
  • Annual adjustment for VAT partial exemption claims: May year end.
  • Submit PAYE settlement agreement (PSA) figures to HMRC to enable final income tax and National Insurance liabilities to be advised for 19 October 2014 deadline.

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