October 1

• National Minimum Wage increases from 1 October 2014. For details of the new rates of pay which now apply see our blog from September, alternatively sign up to receive our newsletter to ensure that you are kept up to date with any future changes.

October 19

• Postal payments for month ended 5 October should reach your HMRC Accounts Office by this date. If you pay late you may have to pay a late payment penalty.
• Receipt of the Contractors Monthly Returns for month ended 5 October for those under the Construction Industry Scheme is due by this date whether submitted electronically or on paper.

October 22

• Electronic payments for month ended 5 October must clear into the HMRC bank account by this date. If you pay late you may have to pay a late payment penalty.

October 31

• Companies House filing date for companies with a year end of 31 January 2014