Budget 2015

April Important Dates

5th              - Last day of 2014/15 tax year

                   - Deadline for 2014/15 ISA investments

                   - Last day to make disposals using 2014/15 CGT exemption

14th            - Due date for income tax for the CT61 period to 31st March 2015

17th/22nd   - Quarter 4 2014/15 PAYE remittance due

20th            - Interest will begin to accrue on unpaid PAYE/NI for 2013/14

30th            - Normal annual adjustment for VAT partial exemption calculations (monthly returns)

March Important Dates

5^th                          - Last day to pay any balance of 2013/14 tax and Class 4 NICs to avoid an                                                                     automatic 5% late payment penalty

18^th                       - Budget 2015

19^th                       - PAYE and NIC due for month ended 5th March '15

22^nd                      - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC

31^st                        - End of Corporation Tax financial year

                               - End of CT61 quarterly period

                               - Filing date for Company Tax Return Form CT600 from the period ended 31st                                                               March 2014

February Important Dates

1^st                           - £100 penalty if 2014 Tax Return not yet filed online. Additional penalties may apply

for further delay. Interest starts to accrue on 2013/14 tax not yet paid.

2^nd                          -Submission date of P46 (Car) for quarter to 5^th January.

14^th                         - Last date (for practical purposes) to request NIC deferment for 2014/15.

19^th                         - Deadline to pay PAYE liabilities.

28^th                         - Submission deadline for accounts with 31st May year ends.

January Important Dates

1^st                            - Due date for payment of Corporation Tax for period ended 31 March 2014.

14^th                          - Due date for income tax for the CT61 quarter to 31^st December 2014.

19^th/20^th                   - Quarter 3 2014/15 PAYE remittance due.

31^st                          - First self-assessment payment on account for 2014/15.

                                - Capital gains tax payment for 2013/14.

                                - Balancing payment for 2013/14 income tax/Class 4 NICs.

                                - Last day to renew 2014/15 tax credits.

                                - First payment due date for 2014/15 Class 2 NICs.

                                - Deadline for amending 2012/13 Tax Return.

                                - LAST DAY TO FILE 2014 TAX RETURN ONLINE WITHOUT INCURRING PENALTIES.

The Most Admired Companies

In an article in the Daily Telegraph on Monday they set out details of an award list publish by Management Today in which senior industry figures rank their peers.

December Important Dates

3rd                     - Chancellor's Autumn Statement

30th                   - Last day for online submission of 2014 Tax return for HMRC to collect tax through clients’

                               2015/16 PAYE code, where they owe less than £3,000