Due dates in January 2014

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1 January

  • Payment of corporation tax for companies that have accounting periods ended 31 March 2013.

7 January

  • Filing and paying electronically November 2013 VAT returns

19 January

  • Payment of PAYE/construction industry scheme (CIS) liabilities for December payroll.
  • Payment of PAYE liability for quarter October, November, December 2013 if average monthly liability is less than £1,500.

22 January

  • Electronic payments of PAYE/NIC and CIS liabilities must have cleared HMRC’s bank account.

31 January

  • Electronic filing date for 2012/13 personal and partnership tax returns.
  • Deadline for many tax claims.
  • Payment of balance of 2012/13 personal tax liabilities.
  • Payment of first instalment of 2013/14 personal tax liabilities.
  • 2011/12 tax returns to be amended by this date.
  • Election under TCGA 1992, s 169Q to disapply TCGA 1992, s 127 for reorganisations in 2011/12.
  • Repayment claim for 2012/13 Class 2 NICs if a small earnings election was possible.
  • Supplementary 2012/13 forms P35 to be filed and liabilities paid if corrections required under IR35 rules.
  • Provision of final 2013/14 tax credit claims (assuming that estimates had been provided by 31 July 2013).
  • Reinstatement of 2013/14 tax credit claim if “good cause” is shown for missing the 31 July 2013 deadline.
  • Companies House should have received accounts of private companies with a 30 April 2013 year end.
  • HMRC should now have received corporation tax self-assessment returns for companies which have accounting periods ended 31 January 2013.
  • File VAT returns and make payment for quarter ended 31 December 2013.
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