Expired deadlines

31 Jan 2015

  • Final deadline for filing 2014 tax return

    Final deadline for supplying the 2013/14 personal, partnership and trust tax returns. If the 2014 tax return remains unfiled there is an immediate penalty due of £100. Further penalties will apply if the return remains unfiled after three months, six months and then one year

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 30 April 2014 and for public companies with a year ended 31 July 2014.

  • Self assessment

    First self assessment payment on account for 2014/15 together with any balancing payment for 2013/14.

  • Capital gains tax

    Capital gains tax payment due for 2013/14.

22 Jan 2015

  • PAYE/NIC electronic quarterly payment

    Quarter 2 (2014/15) PAYE/NIC payment due where paid electronically.

  • Electronic PAYE/NIC/student loan payment

    Payment if paying electronically, pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 Jan 2015

  • EC sales list

    Deadline for online monthly or quarterly return filing.

  • Intrastat

    Due date for payment of supplementary declarations for December 2014.

19 Jan 2015

  • PAYE/NIC payment

    Quarter 3 PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date.

  • CIS return

    Construction Industry Scheme: monthly return due for period to 5th of month.

  • Postal PAYE/NIC/student loan payment

    If paying by cheque, HMRC must have received a cheque by this date. Pay PAYE, NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

14 Jan 2015

  • CT61 payment

    Due date for income tax for the CT61 period to 31 December 2014

  • EC sales list

    Deadline for paper monthly or quarterly return filing.

07 Jan 2015

  • VAT return

    Due date for November VAT returns unless exempted

01 Jan 2015

  • Tax returns enquiry window close date

    Enquiry and amendment window closed for 2013 returns

  • Corporation tax payment

    Due date for payment of corporation tax for year ended 31 March 2014, for those companies not liable to pay their liability by instalments.

31 Dec 2014

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 March 2014 and for public companies with a year ended 30 June 2014.

  • Corporation tax return

    Filing deadline for corporation tax return self assessment form CT600 for period ended 31 December 2013.

  • CT61

    End of CT 61 quarterly period.

  • Company accounts filing deadline

    Filing deadline at Companies House (Northern Ireland: Companies Registry) of accounts for private companies with a year ended 31 March 2014 and for public companies with a year ended 30 June 2014.