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July Key Tax Dates

Newsletter issue - July 2014

5 - Deadline for PAYE settlement agreement for 2013/14

6 - Deadline for 2013/14 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees

Deadline for employers to report share incentives for 2013/14 - form 42

14 - Return and Payment of CT61 tax due for quarter to 30 June 2014

19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/7/2014 or quarter 1 of 2014/15 for small employers

31 - Second self-assessment payment on account due for 2013/14

Second 5% penalty surcharge on any 2012/13 outstanding tax due on 31 January 2014 still unpaid

Deadline for Tax Credits to finalise claims for 2013/14 and renew claims for 2014/15

Half yearly Class 2 NIC payment due

Penalty of 5% of tax due or £300, whichever is greater for 2012/13 personal tax returns still not filed

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