March Key Tax Dates 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.

– 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.

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