1 October

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  Payment of corporation tax liabilities for small and medium-sized companies (taxable profits of £1.5m or less) with accounting periods ended 31 December 2012.
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  National minimum wage rates increased.
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  Most UK laws and regulations affecting businesses come into effect on the common commencement dates of 1 April or 1 October each year.
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  All employers should now be reporting under the real time information system.

5 October

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  HMRC must be advised of income tax or …