- Feb 1st - A £100 fine if 2013/14 self assessment return not filed, whether tax due or not. A 5% surcharge (or £300 fine, which ever is greater) on bal. of any outstanding self assessment tax owed from 12/13, due to have been paid by 31st Jan 2014. See our guide on Self Assessment fines and penalties.
- Feb 1st - For outstanding paper returns, the £10 a day penalty starts adding up from midnight on the 1st Feb. If you make an online return, this late penalty will be applied from May 1st at midnight.
- Feb 14th - Last feasible date to request NIC deferment for 2014/15.
- Feb 28th - Last chance to avoid paying the first 5% surcharge on balance of any outstanding self assessment tax owed from 13/14, due to have been paid by 31st Jan 2015.
Below dates relevant for Employers only
- Feb 2nd - Last date to submit P46(car) to notify Revenue of any changes to employees car fuel benefit in previous quarter.
- 19th (22nd if paid electronically) - PAYE, Nat. Ins.,Student Loan & C.I.S. monthly deductions due. Last day to send in Employer Payment Summary's (EPS) for month ended 5th Feb.
- 1st - 2013/14 Self Assessment payment now 30 days late = 5% charge on the tax owing on that day
- 9th - HMRC's Solicitors Tax Campaign - closing date to fill in notification form (pay tax owing by 9th June).
- 18th - Budget Day
- 31st - Closing date to claim for the Winter Fuel Benefit for this year.
- March - Last minute tax planning. Double check you have availed of all relevant allowances/ exemptions for capital gains tax, inheritance tax, ISA's and pension. Check out our article on making the most of your annual allowances.
Below dates relevant for Employers only.
- 2nd - Last chance to pay any balance of 2012/13 tax and Class 4 NICs to avoid an automatic 5% late payment penalty.
- 19th (22nd if paid electronically) -PAYE, Nat. Ins.,Student Loan & CIS monthly deductions due. Last day to send in Employer Payment Summary's (EPS) for month ended 5th March.