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1 March 2021
- Pay CT liabilities for accounting periods ended 31 May 2020 for companies not liable to pay by instalments.
- Review HMRC car mileage fuel rates.
2 March 2021
- Unpaid income tax/class 4 National Insurance liability for 2019-20 liable to automatic 5% penalty after today.
7 March 2021
- Online VAT returns and payment for 31 January 2021 quarter.
14 March 2021
- Quarterly CT instalment for large companies.
- File paper monthly EC sales list – only relevant to a business based in Northern Ireland selling goods.
19 March 2021
- PAYE, NI, CIS and student loan liabilities for month ended 5 March 2021 – cheque.
- File monthly CIS return.
21 March 2021
- File online monthly EC sales list – only relevant to a business based in Northern Ireland selling goods.
- Supplementary intrastat declarations for February 2021 – arrivals only for a GB business, arrivals and despatch for a business in Northern Ireland.
22 March 2021
- PAYE, NI and student loan liabilities must clear HMRC’s bank account.
31 March 2021
- Companies House should have received accounts of private companies with 30 June 2020 year ends and public limited companies with 30 September 2020 year ends.
- Reclaim tax paid by a close company on a loan to a participator under CTA 2010, s 455 if loan repaid during the year ended 31 March 2017.
- HMRC should have received CTSA returns for companies with accounting periods ended 31 March 2020.
- Claims for VAT partial exemption special method must receive approval if to be backdated to 1 April 2020 (March year ends).
