Below are some key financial dates and deadlines for March 2017.
1 March 2017
- Payment of corporation tax liabilities for accounting periods ended 31 May 2016 for small and medium-sized companies not liable to pay by instalments.
- Review HMRC car mileage fuel rates.
2 March 2017
- Unpaid income tax/class 4 National Insurance liability for 2015-16 will attract an automatic 5% penalty from today.
7 March 2017
- Due date for VAT returns and payment for 31 January 2017 quarter (electronic payment).
14 March 2017
- Quarterly corporation tax instalment for large companies depending on accounting year end.
- EC sales list deadline for monthly paper return.
19 March 2017
- Pay PAYE, NI, construction industry scheme and student loan liabilities for month ended 5 March 2017 if not paying electronically.
- File monthly CIS return.
21 March 2017
- File online monthly EC sales list.
- Submit supplementary intrastat declarations for February 2017.
22 March 2017
- PAYE, National Insurance and student loan liabilities should have cleared HMRC's bank account.
31 March 2017
- Companies House should have received accounts of private companies with 30 June 2016 year ends and public limited companies with 30 September 2016 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 2013.
- HMRC should have received corporation tax self assessment returns for companies with accounting periods ended 31 March 2016.
- Claims for VAT partial exemption special method must receive approval if to be backdated to 1 April 2016 (March year ends).
- End of CT61 reporting period.