January 5 2015.

As the New Year gets underway, avoid late payment penalties by making a note of some key first quarter diary dates;

1st January
Due date for payment of Corporation Tax for the period ended 31.03.14.

31st January
First self-assessment payment on account for 2014/2015.
Capital Gains tax payment for 2014/2015.
Balancing payment for 2013/2014 Income Tax/Class 4 NICS due.
Last day to file 2014 Tax Return online.

2nd March
Last day to pay balance of 2013/2014 Tax and Class 4 NICs to avoid automatic five per cent penalty.

31st March
End of Corporation Tax financial year.