1 March 2022
- Payment of corporation tax liabilities for accounting periods ended 31 May 2021 for small and medium-sized companies not liable to pay by instalments.
Review HMRC car mileage fuel rates.
2 March 2022
- Unpaid income tax/class 4 National Insurance for 2020-21 will attract an automatic 5% penalty after today.
7 March 2022
- Due date for VAT returns and payment for 31 January 2022 quarter (electronic payment).
14 March 2022
- Quarterly corporation tax instalment for large companies depending on accounting year end.
19 March 2022
- Pay PAYE, National Insurance, construction industry scheme and student loan liabilities for month ended 5 March 2022 if not paying electronically.
File monthly CIS return.
21 March 2022
- File online monthly EC sales list – only relevant to a business based in Northern Ireland selling goods.
- Supplementary intrastat declarations for February 2022 – arrivals only for a GB business, arrivals and despatch for a business in Northern Ireland.
22 March 2022
- PAYE, NI and student loan liabilities should have cleared HMRC’s bank account.
31 March 2022
- Companies House should have received accounts of private companies with 30 June 2021 year ends and public limited companies with 30 September 2021 year ends.
- Final date to 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 2018.
- HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 March 2021.
