APRIL KEY TAX DATES

5 – End of 2012/13 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA’s

14 – Return and payment of CT61 tax due for quarter to 31 March 2013

19/22 – PAYE/NIC and CIS deductions due for month to

5/4/2013 or quarter 4 of 2012/13 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2012/13

30 – Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2013