March TAX DEADLINE DATES

MARCH 2024 TAX DEADLINE DATES

1 March 2024

Pay corporation tax for accounting periods ended 31 May 2023 for SMEs not liable to pay by instalments.

Review HMRC car mileage fuel rates.

2 March 2024

Unpaid income tax/class 4 National Insurance liability for 2022-23 attract an automatic 5% penalty after today.

7 March 2024

Due date for VAT returns and electronic payment for 31 January 2024 quarter.

14 March 2024

Quarterly corporation tax installment for large companies depending on accounting year end.

19 March 2024

PAYE, NIC, CIS and student loan liabilities for month ended 5 March 2024 if not paying electronically.

File monthly CIS return.

21 March 2024

File online monthly EC sales list – only relevant to a business based in Northern Ireland selling goods.

Supplementary intrastate declarations for February 2024 – arrivals only for a GB business, arrivals and despatch for a business in Northern Ireland.

22 March 2024

PAYE, NI and student loan liabilities to clear HMRC’s bank account.

31 March 2024

Companies House should have received accounts of private companies with 30 June 2023 year ends and public limited companies with 30 September 2023 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 2020.

CTSA returns for companies with accounting periods ended 31 March 2023.

Claims for VAT partial exemption special method must receive approval if to be backdated to 1 April 2023 (March year ends).

End of chargeable period for annual tax on enveloped dwellings.