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).