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Key January 2014 tax deadlines

posted 13 Jan 2014, 05:11 by Richard White   [ updated 26 May 2015, 04:50 ]

January 2014

  • Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2013
  • Deadline for paying Self Assessment balancing payments for tax year ended 5 April 2013
  • Deadline for first Self Assessment payment on account for tax year ended 5 April 2014

Monthly repeat dates

Construction Industry (CIS) deadlines

  • Deadline for receipt of the contractor's monthly return whether submitted on paper, electronically or in the case of a nil return over the telephone is the 19th of each month.

PAYE and Class 1 National Insurance Contribution (NICs) deadlines

  • Deadline for electronic payments to be cleared in HMRC's bank account for any PAYE and Class 1 NICs is the 22nd of each month,

Employment Payment Summary deadlines

  • Deadline for sending Employment Payment Summary (EPS) is before the date payment is due, i.e. before the 19th of each month/quarter. The EPS is used to notify HMRC that no payment is due, or of any amounts being recovered from payments.

Quarterly repeat dates

  • Cheque payments for any outstanding PAYE and Class 1 NICs must reach HMRC Accounts Office by the 19th of each quarter:
    • 1st Quarter - 19th July 2013
    • 2nd Quarter - 19th October 2013
    • 3rd Quarter - 19th January 2014
    • 4th Quarter - 19th April 2014
  • Cleared electronic payment must reach HMRC's bank account no later than the 22nd of each quarter:
    • 1st Quarter - 22nd July 2013
    • 2nd Quarter - 22nd October 2013
    • 3rd Quarter - 22nd January 2014
    • 4th Quarter - 22nd April 2014