Tax Calendar 2014/2015

November 2014
2Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/11/2014
December 2014
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/12/2014
30 Deadline for 2013/14 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2015/16 PAYE code (for underpayments of up to £3000 only)
January 2015
1Due date for payment of Corporation Tax for the year ended 31 March 2014
14Return and payment of CT61 tax due for quarter to 31 December 2014
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/1/2015 or quarter 3 of 2014/15 for small employers
31 Deadline for filing 2014 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2013/14
Capital gains tax payment due for 2013/14
First self assessment payment on account due for 2014/15
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2012/13
5% penalty for late payment of tax unpaid for 2012/13 self assessment
February 2015
2Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/2/2015
28Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2013/14 outstanding tax due on 31 January 2015 still unpaid
March 2015
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/3/2015
31 Last minute tax planning for the 2014/15 tax year. Ensure you use up all exemptions to which you are entitled
April 2015
5 End of 2014/15 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and payment of CT61 tax due for quarter to 31 March 2015
19Deadline for Employers' 2014/15 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2015 or quarter 4 of 2014/15 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2014/15
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2015

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