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January Key Tax Dates

Newsletter issue - January 2013.

1 - Due date for payment of Corporation Tax for the year ended 31 March 2012

14 - Return and payment of CT61 tax due for quarter to 31 December 2012

19/22 - PAYE/NIC and CIS deductions due for month to 5/1/2013 or quarter 3 of 2012/13 for small employers

31 - Deadline for filing 2012 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2011/12
Capital gains tax payment due for 2011/12
First self assessment payment on account due for 2012/13
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2010/11
5% penalty for late payment of tax unpaid for 2010/11 self assessment

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