1 March 2015
● Payment of corporation tax liabilities for SMEs with accounting periods ended 31 May 2014, where payment not made by instalments.
● Review HMRC car mileage fuel rates.
2 March 2015
● Any unpaid income tax/Class 4 NIC liability for 2013/14 will attract an automatic 5% penalty after today.
7 March 2015
● Electronic filing and payment of VAT liability for quarter ended 31 January 2015.
14 March 2015
● Quarterly CT instalment for large companies (depending on accounting year end).
● EC sales list deadline for monthly paper return.
19 March 2015
● Pay PAYE, National Insurance, CIS and student loan liabilities for month ended 5 March 2015 if not paying electronically.
● File monthly CIS return.
21 March 2015
● File online monthly EC sales list.
● Submit supplementary Intrastat declarations for February 2015.
22 March 2015
● PAYE, NI and student loan liabilities should have cleared HMRC's bank account.
31 March 2015
● HMRC's employee benefit trust settlement opportunity ends.
● Companies House should have received accounts of private companies with a 30 June 2014 year end and public limited companies with a 30 September 2014 year end.
● Final date for reclaim of 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 2011.
● HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 March 2014.
● Claims for VAT partial exemption special method must receive approval if to be backdated to 1 April 2014 (March year ends).
● End of CT61 reporting period.
● End of second chargeable period for ATED.
You are now leaving the Thomas Westcott website. Thomas Westcott is not responsible for the content of the PrimeGlobal website nor the content of the websites of other independent member firms of PrimeGlobal. Equally, PrimeGlobal is not responsible for the content of the websites of independent member firms, including the Thomas Westcott website.Go to site