November
6 (Thursday): Women born between 6 July and 5 August 1952
reach State Pension
Age today. Generally speaking, Class 1 primary (employee’s)
National Insurance
contributions should not be deducted from earnings paid on
or after today, but
secondary (employer’s) contributions remain payable (and
should be paid at the
not-contracted-out rate, even if the contracted-out rate has
applied hitherto).
The same group of
women are not liable to pay Class 2 contributions for the
week beginning
Sunday, 2 November 2014 and subsequent weeks.
November
7 (Friday): VAT Returns for the quarter (or month) ended 30
September 2014 should
be filed online by today. The relevant tax should be paid
electronically so as
to reach HMRC by today.
November
14 (Friday): If submitted on paper, EC Sales Lists for October 2014
should reach HMRC by
today.
November
18 (Tuesday): 5% penalty charged if tax and Class 1B National
Insurance
in respect of 2013/14 PAYE Settlement Agreements not paid by
today
(with an extension until Friday, 21 November if paid
electronically).
November
19 (Wednesday): Where an employer/contractor makes his PAYE/
CIS remittance for
the month ending 5 November 2014 by post, the cheque
should reach HMRC’s
Accounts Office by today.
An employer must
submit an Employer Payment Summary (EPS) for the
month to 5 November
2014 by today, to be able to deduct recoverable amounts
(Statutory Maternity
Pay, etc paid that month, or CIS deductions suffered by a
subcontractor
company) from his remittance for that month.
Whether submitted
online or by post, a contractor’s CIS Return for the month
to 5 November 2014
must reach HMRC by today.
November
21 (Friday): If submitted online, EC Sales Lists for October 2014
should be filed by
today. Intrastat Supplementary Declarations for October
should also be made
by today.
5%
penalty charged if tax and Class 1B National Insurance contributions in
respect
of 2013/14 PAYE Settlement Agreements paid by electronic transfer
after
today.
November
22 (Saturday): Where an employer/contractor makes his PAYE/
CIS remittance for
the month ending 5 November 2014 by electronic transfer,
the payment should
reach HMRC’s account as cleared funds no later than today.
November
30 (Sunday): CTSA Returns for accounting periods ended 30
November 2013 should
reach HMRC by today.
Private companies
with 28 February 2014 year-ends, and public companies
with 31 May 2014
year-ends, should file their accounts at Companies House by
today.
December
1 (Monday): Due date for payment of corporation tax for accounting
periods ended 28
February 2014.
December
3 (Wednesday): The Chancellor of the Exchequer will make his
Autumn Statement to
Parliament today and the Office for Budget Responsibility
will publish its
updated Economic and Fiscal Outlook.
December
7 (Sunday): VAT Returns for the quarter (or month) ended 31
October 2014 should
be filed online by today. The relevant tax should be paid
electronically so as
to reach HMRC by today.
December
10 (Wednesday): The Financial Secretary has confirmed that
Draft Clauses for the
Finance Bill 2015 will be published today.
December
12 (Friday): If submitted on paper, EC Sales Lists for November
2014 should reach
HMRC by today.
December
19 (Friday): Where an employer/contractor makes his PAYE/CIS
remittance for the
month ending 5 December 2014 by post, the cheque should
reach HMRC’s Accounts
Office by today.
An employer must
submit an Employer Payment Summary (EPS) for the
month to 5 December
2014 by today, to be able to deduct recoverable amounts
(Statutory Maternity
Pay, etc paid that month, or CIS deductions suffered by a
subcontractor
company) from his remittance for that month.
Whether submitted
online or by post, a contractor’s CIS Return for the month
to 5 December 2014
must reach HMRC by today.
December
21 (Sunday): If submitted online, EC Sales Lists for November
2014 should be filed
by today. Intrastat Supplementary Declarations for November
should also be made by
today.
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