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March Key tax dates

Newsletter issue - March 2021

1 - Due date for payment of Corporation Tax for accounting periods ending 31 May 2020.

1 - New rules on domestic reverse charge for the construction industry take effect.

7 - Electronic VAT return and payment due for quarter ended 31 January 2020.

15 - Claim deadline for employers for furlough days in February.

19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/3/2021.

31 - Last date for expenditure on Energy Saving Plant & Machinery to qualify for enhanced capital allowances at 100%.

31 - Due date for any payments delayed under the VAT Deferral Scheme in 2020, unless the new payment scheme is opted into - see here.