March TAX DEADLINE DATES
February TAX DEADLINE DATES
June 4, 2023
April TAX DEADLINE DATES
June 4, 2023
MARCH 2023 TAX DEADLINE DATES
1 March 2023
Corporation tax liabilities for accounting periods ended 31 May 2022 for SMEs not liable to pay by instalments.
Review HMRC car mileage fuel rates.
2 March 2023
Unpaid income tax/class 4 National Insurance liability for 2021-22 will attract an automatic 5% penalty.
7 March 2023
VAT returns and payment for 31 January 2023 quarter (electronic).
14 March 2023
Quarterly corporation tax installment for large companies depending on accounting year end.
19 March 2023
PAYE, NIC, CIS and student loan liabilities for month ended 5 March 2023 if not paying electronically.
File monthly CIS return.
21 March 2023
File online monthly EC sales list – only relevant to a business based in Northern Ireland selling goods.
Supplementary intrastate declarations for February 2023 – arrivals only for a GB business, arrivals and despatch for a business in Northern Ireland.
22 March 2023
PAYE liabilities should have cleared HMRC’s bank account.
31 March 2023
Companies House should have received accounts of private companies with 30 June 2022 year ends and public limited companies with 30 September 2022 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 2019.
CTSA returns for companies with accounting periods ended 31 March 2022.
Claims for VAT partial exemption special method must receive approval if to be backdated to 1 April 2022 (March year ends).
End of CT61 reporting period.
