| 1 October 2014 | National Minimum Wage (NWM) | New NMW starts today:
£6.50 – For workers aged 21 and over £5.13 – For workers aged 18-20 years £3.79 – For workers aged 16-17 years £2.73 – For apprentices (under 19 years or over 19 years but in first year of apprenticeship) |
| 31 October 2014 | Corporation Tax Self Assessment | Deadline for companies with an accounting period ended 31 October 2013 to file their corporation tax return with HMRC |
| Corporation Tax | Deadline for companies with an accounting period ended 31 January 2014 to pay their corporation tax liability |
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| Accounts | Deadline for companies with an accounting period ended 31 January 2014 to file their accounts with Companies House | |
| Income Tax Self Assessment | Midnight deadline to file tax return 2013-14 in paper form
Where notice to deliver a tax return 2013-14 was issued after 31 July 2014 the paper filing deadline is the later date of 31 October 2014 or three months from the issue date. |
