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Calendar of key dates
The Technical Advisory Service provides a calendar of forthcoming key dates.
Key:
+ Final date for claim or payment
* Planning point
| March 2004 | |
| 30 | Increased audit thresholds (Statutory Instrument 2004 No 16) to take effect for accounting periods ending on or after today |
| 31 | End of corporation tax financial year End of CT61 quarterly period Filing date for Corporation Tax return form CT600 for period ended 31 March 2003 *Last day for small enterprises (including the increase in SI 2004 No 16 for the criteria of small companies) to purchase certain ICT equipment (computers, software and internet-enabled mobile telephones) to qualify for 100% first-year allowances Companies House filing deadline for private company accounts year ended 31 May 2003 Companies House filing deadline for public company accounts year ended 31 August 2003 |
| April 2004 | |
| 1 | Due date for payment of Corporation Tax for period ended 30 June 2003 Money Laundering Regulations - High value dealers to be registered with Customs & Excise |
| 5 | *Last day for making ISA contributions 2003/04 *Last day for realising capital gains to use annual exemption for 2003/04 *Last day for chargeable transfers to use annual exemptions/small gifts exemption for Inheritance Tax +Last date to claim for negligible value of asset within last two years |
| 6 | *Companies can obtain early Corporation Tax relief for contributions made to a Share Incentive Plan (SIP) New income tax rates come into force (see www.inlandrevenue.gov.uk/rates/it.htm) New rates of National Insurance Contributions are introduced (see www.inlandrevenue.gov.uk/rates/nic.htm) PAYE codes to have been amended using form P9X |
| 14 | Final Corporation Tax quarterly instalment payment due for companies with the year ending 31 December 2003 Third Corporation Tax quarterly instalment payment due for companies with a year ending 31 March 2004 Second Corporation Tax quarterly instalment payment due for companies with a year ending 30 June 2004 First Corporation Tax quarterly instalment payment due for companies with a year ending 30 September 2004 |
| 19 | Last date for PAYE & Class 1 NICs payments due to reach the Accounts Office |
| 30 | Companies House filing deadline for private company accounts year ended 30 June 2003 Companies House filing deadline for public company accounts year ended 30 September 2003 |
| May 2004 | |
| 1 | Due date for payment of Corporate Tax for period ended 31 July 2003 EU Enlargement - VAT treatment of exports to take effect (refer to FAQ for details) |
| 3 | Due day for notifying car changes - P46 (car) |
| 9 | Register now for using Internet service for PAYE for filing forms P35, P14 and P38a |
| 19 | Last date for submission of PAYE and NIC returns P14, P35, P38 and P38A due |
| 31 | Last date for submission of P60 (to employee) Companies House filing deadline for private company accounts year ended 31 July 2003 Companies House filing deadline for public company accounts year ended 31 October 2003 Register now for using Internet service for PAYE to files forms P11D,P11D(b). |
| June 2004 | |
| 1 | Due date for payment of Corporation Tax for period ended 31 August 2003 |
| 30 | Companies House filing deadline for private company accounts year ended 31 August 2003 Companies House filing deadline for public company accounts year ended 30 November 2003. |
Editor’s Note: The above calendar does not take into account any dates announced by the Chancellor in the Budget on 17 March. Relevant dates will be posted on ACCA’s Budget microsite (see http://uk.accaglobal.com.)