Park McKillop & Company - Financial calendar

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Financial calendar

Self assessment: Key dates 2013/14

Income tax (including Class 4 National Insurance)
31 July 2013

2012/13 second payment on account

Further automatic 5% surcharge on any 2011/12 tax outstanding

31 January 2014

Automatic 5% surcharge on any 2012/13 tax outstanding

2013/14 first payment on account

28 February 2014Automatic 5% surcharge on any 2012/13 tax outstanding
Capital Gains Tax
31 January 20142012/13 capital gains tax
Inheritance Tax
Six months after the end of the month of death or chargeable transfer.
For chargeable lifetime transfers between 6 April and 30 September, due date is 30 April in the following year.
Corporation Tax
Small companiesNine months and one day after the end of the accounting period
Large companiesFour quarterly instalments commencing six months and 13 days from the start of the accounting period with the balance nine months and one day after the end of the accounting period
Latest filing/issuing deadlines - 2012/13 PAYE returns
19 May 2013P14, P35, P38, and P38A
31 May 2013Issue P60s to employees
6 July 2013P9D, P11D and P11D(b) - also issue copies to employees
2012/13 Class 1A National Insurance on relevant benefits
19 July 2013Payment due
2013 Tax Return
31 October 2013Last paper filing date
31 January 2014Last online filing date

Chartered Accountants Registered Auditors

Registered as auditors by the Association of Chartered Certified Accountants and regulated
for a range of investment business activities by the Institute of Chartered Accountants in Ireland

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