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Tax Calendar 2003/04
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| 5 |
Deadline for paying into ISA for
2002/03.
Last chance to make gifts to use IHT exemption for 2002/03 or to
make gains to use CGT exemption for 2002/03.
Statutory Paternity Pay payable for babies due after this date. |
| 6 |
Tax charge for private fuel used in
company cars based on the vehicle’s CO2 emissions.
Child Tax Credit and Working Tax Credit introduced. Class 1, 1A,
1B and 4 National Insurance rates all increased by 1% step.
Statutory Adoption Pay payable for children matched on or after
this date.
Flat rate for SMP, SPP and SAP all now lower of average weekly
wage rate or £100 per week.
Parents with children aged under 6 years can ask their employers
for flexible working arrangements. |
| 10 |
VAT registration turnover limit increases to £56,000.
De registration limit increases to £54,000. Flat rate VAT
Scheme turnover limit increases to £150,000. |
| 14 |
Instalment of Corporation Tax (CT) due
for large companies with accounting period ends: 31 December
2002, 31 March 2003, 30 June 2003 and 30 September 2003. |
| 17 |
Pay over tax and NIC due on IR35 deemed
salary for 2002/03.
Also pay PAYE & NIC for month to 5 April, and fourth quarter
2002/03. Due date is Saturday 19 April, but Friday 18 is a bank
holiday. |
| 30 |
IHT due on any lifetime transfers made
between 6 April and 30 September 2002. |
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| 2 |
Submit forms P46 (car) for quarter
ended 5 April 2003. |
| 19 |
File CIS forms and P60, P35 and P14 for
2002/03. PAYE and NIC due for month ended 5 May. |
| 23 |
Final deadline for filing forms P14 and
P35 after 7 day grace period under ESC B46. |
| 31 |
Issue employees with copies of forms
P60 for 2002/03. |
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| 19 |
PAYE and NIC due for month to 5 June. |
| 30 |
File CTSA return for year end 31 March
2002.
File accounts at Companies House for private companies with year
end 31 August 2002 and public companies with year end 30
November 2002. |
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| 5 |
Last day to reach PAYE settlement
agreement for 2002/03. Close company to elect for all beneficial
loans to a director to be treated as a single loan. |
| 6 |
File forms P11d and P9d with the Inland
Revenue and give copies to employees.
File forms P11d (b) to return Class 1A NIC due for 2002/03.
Last day to apply for Child Tax Credit or Working Tax Credit for
award to start from 6 April 2003. |
| 14 |
Instalment of CT due for large
companies with accounting period ends: 31 March 2003, 30 June
2003 and 30 September 2003, 31 December 2003. |
| 19 |
PAYE and NIC due for month to 5 July
and for first quarter 2003/04. Class 1A NIC due for 2002/03. |
| 30 |
File accounts at Companies House for
private companies with year end 30 September 2002. |
| 31 |
Second payment on account of Income Tax
due for 2002/03. Automatic fine of further £100 for all 2001/02
tax returns still not submitted.
5% surcharge on unpaid Income Tax and CGT due for 2001/02. |
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| 2 |
Submit forms P46 (car) for
quarter end 5 July 2003. |
| 19 |
PAYE and NIC due for month
to 5 August. |
| 31 |
File accounts at Companies
House for private companies with year end 31 October 2002 and
public companies with year end 31 January 2003. |
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| 19 |
PAYE and NIC due for month
to 5 September. |
| 30 |
Personal tax return for
2002/03 must be submitted if Inland Revenue is to complete the
tax calculation. |
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| 1 |
Adult National Minimum Wage increases
to £4.50 per hour. CT due for SMEs with accounting period end 31
December 2002. |
| 5 |
Individuals must inform Inland Revenue
of new sources of income or gains if no tax return received for
2002/03. |
| 15 |
Instalment of CT due for large
companies with accounting period ends: 30 June 2003 and 30
September 2003, 31 December 2003, and 31 March 2004. |
| 19 |
Tax and Class 1B NIC due under PAYE
Settlement Agreements for 2002/03. PAYE and NIC due for month to
5 October and second quarter 2003/04. |
| 31 |
File accounts at Companies House for
private companies with year end 31 December 2002 and public
companies with year end 31 March 2003. |
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| 2 |
Submit forms P46 (car) for
quarter end 5 October 2003. |
| 19 |
PAYE and NIC due for month
to 5 November. |
| 30 |
Last day to apply for
special PAYE arrangement for overseas employees. |
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| 19 |
PAYE and NIC due for month to 5
December. |
| 28 |
File accounts at Companies House for
private companies with year end 28 February 2003. |
| 30 |
Last day to submit personal tax return
for 2002/03 online if tax due of up to £2,000 is to be included
in the 2004/05 PAYE code. |
| 31 |
Claim repayment of Class 2 NIC for
2002/03 due to low earnings.
Last chance to amend CTSA return for year end 31 December 2001.
Submit CTSA return for year end 31 December 2002. |
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| 1 |
CT due for SMEs with accounting period
end 31 March 2003. |
| 14 |
Instalment of CT due for large
companies with accounting period ends: 30 September 2003, 31
December 2003, 31 March 2004, and 30 June 2004. |
| 19 |
PAYE and NIC due for month to 5
January, and for third quarter 2003/04. |
| 31 |
Final Income Tax payment and CGT due
for 2002/03 year plus first payment on account of Income Tax for
2003/04.
Submit personal tax return for 2002/03, or receive automatic
fine of £100. |
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| 1 |
Increase in statutory
compensation payments for redundancy or unfair dismissal. |
| 2 |
Submit forms P46 (car) for
quarter end 5 January 2004. |
| 14 |
Last day to defer Class 1
NICs for 2003/04. |
| 19 |
PAYE and NIC due for month
to 5 February. |
| 28 |
5% surcharge on any unpaid
Income Tax and CGT due for 2002/03. |
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| 19 |
PAYE and NIC due for month
to 5 March. |
| 31 |
Submit CTSA return for year
end 31 March 2003. |
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5 |
Last day for payroll giving donations
to be enhanced by extra 10% from the Government. |
Go to top to select the tax planner for the
month. Go to top to select the tax planner for the month. Go to top
to select the tax planner for the month.
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