Important Dates 
Company Tax 
Personal Tax 
 
1 April 2014 
 
Corporation tax rate for companies is 21% for 2013/14, small companies rate 20%. 
6 April 2014 
 
HMRC issue Self Assessment Returns and Notices to Complete a Return for the year to 5 April 2014. 
31 July 2014 
 
Second payment on account due for 2013/14 (based on 50% of 2012/13 liability unless 2013/14 Return already submitted and the liability turns out to be lower for later year in which case it will be the lower balance due) 
 
Further 5% surcharge added to any tax still unpaid for 2012/13 tax year. 
30 September 2014 
 
File accounts at Companies House for private limited companies with a 31 December 2013 year end. 
1 October 2014 
 
Corporation tax due for small companies with accounting periods ended 31 December 2013. 
 
5 October 2014 
 
Last date to inform HMRC of new sources of personal income for 2013/14 year. 
31 October 2014 
 
Final date for submission of a Return on paper, for HMRC to calculate the tax position and to apply for tax to be coded against income in following year (where less than £3000) 
1 November 2014 
 
Paper Returns submitted after this date will attract a £100 penalty 
30 December 2014 
 
Final date for submission of an Online Return where any tax under £3000 can be collected via a notice of coding against income in the following year. 
1 January 2015 
 
Corporation tax due for small and medium-sized companies with accounting periods ended 31 March 2014. 
31 January 2015  
 
Final date for submission of an Online Return 
Final date for paper Returns for taxpayers who are unable to submit online due to HMRC unable to accept online Returns (Members of Parliament etc) 
Due date for payment of Final payment for 2013/14 liability 
Due date for payment of 1st payment on account for 2014/15 (where more than £3000 payable and greater than 20% of total tax liability for 2013/14) 
1 February 2015  
 
Interest starts to run on unpaid tax as at 31 January 2015  
£100 Fine imposed where HMRC requested Return for 2013/14 but not submitted. Additional fine of £10 per day for 3 months (total up to £900) starts running at midnight. 
28 February 2015  
 
5% Surcharge added on tax unpaid for 2013/14 at this date, interest will still be running. 
31 March 2015 
 
Final dale to submit CTSA return for year ended 31 March 2014. 
The Tax Team, Exeter, Sheffield, South Oxon.  
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