Some key dates and deadlines to take note of for this month. ✍
📌 5 February 2025
Employment intermediary reports due for quarter ended 5 January 2025.
Deadline for amending employment intermediary reports for quarter ended 5 October 2024.
📌 7 February 2025
#VAT returns and payments due for month or quarter ended 31 December 2024.
Only relevant for taxpayers who have voluntarily signed up for Making Tax Digital for Income Tax Self Assessment (MTD for ITSA):
•
#MTD for
#ITSA: Quarterly return due, covering the cumulative tax year to date – i.e. period from 6 April 2024 to 5 January 2025 (for taxpayers who have not made a calendar quarter election).
•MTD for ITSA: Quarterly return due for taxpayers who have made a calendar quarter election. For the first tax year for which the calendar quarters election has effect, this quarterly return will cover the period from 6 April 2024 to 31 December 2024 (for subsequent tax years, it will cover the period from 1 April to 31 December).
📌 14 February 2025
#Corporationtax instalment payments due for large companies as follows:
•Year ended 31 October 2024 – instalment 4
•Year ended 31 January 2025 – instalment 3
•Year ended 30 April 2025 – instalment 2
•Year ended 31 July 2025 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
•Year ended 28 February 2025 – instalment 4
•Year ended 31 May 2025 – instalment 3
•Year ended 31 August 2025 – instalment 2
•Year ended 30 November 2025 – instalment 1
Deadline to apply for deferment of payment of Class 1 NICs (form CA72A) for 2024–25 (may be extended to 5 April 2025 if employer agrees).
📌 19 February 2025
#CIS returns due for month ended 5 February 2025.
EPS due for month ended 5 January 2025 so HMRC can apply a reduction on what is owed from FPS.
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2025 paid non electronically.
📌 22 February 2025
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2025 paid electronically.
📌 28 February 2025
Corporation tax return due for accounting periods ended 29 Feb 2024.
#February #keydates #deadlines #accountant #banbridge