Tax Deadline Dates for March 2021

Is it March already? It must be your lucky month then because our useful guide for tax dates and deadlines for payroll in the UK and Ireland, will help you navigate through this busy season.

HMRC Tax Deadline Dates

3rd March 2021

• Budget 2021.

19th March 2021

• Deadline for receipt of contractor’s monthly return.

22nd March 2021

• PAYE and Class 1 monthly electronic payment to be cleared.

Revenue Tax Deadline Dates

14^th March 2021               

• PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/Local Property Tax (LPT): Monthly return and payment for February 2021 (payment date is extended to 23rd for ROS users who file and pay online).
• Dividend Withholding Tax (DWT): Return and payment of DWT for February 2021.
• Professional Services Withholding Tax (PSWT): F30 monthly return and payment for February 2021.

19^th March 2021               

• Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period February together with a Return of Trading Details where the VAT accounting period ends in February.
• VAT: Bi-Monthly VAT 3 return and payment (if due) for period January/February 2020 together with the Return of Trading Details where the VAT accounting period ends between 1 January and 28 February.
• VAT: Annual VAT 3 return and payment (if due) for the period March – February together with a Return of Trading Details where the VAT accounting period ends in February

21^st March 2021

• LPT: Single Debit Authority deduction from bank account.

March 1^st – 23^rd 2021

• Corporation Tax: PT for APs ending between 1-30 April 2021.
• Corporation Tax: Returns for APs ending between 1-30 June 2020.
• Corporation Tax: Pay Balance due on APs ending between 1-30 June 2020.

March 23^rd 2021

• Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for February 2021.

March 1^st – 31^st 2021

• Corporation Tax: Returns of Third Party Information for APs ending between 1-30 June 2020.

March 31^st 2021

• Income Tax: Due date submission of Form RSS1 – Return of Share Options and other Rights for 2020.
• Income Tax: Due date submission of Form ESS1 – Return of Information by the Trustees of an Approved Profit-Sharing Scheme for 2020.
• Income Tax: Due date submission of Form SRSO1 – Return of Information of an Approved Savings Related Share Option Scheme for 2020.
• Income Tax: Due date submission of Form ESOT1 – Return of Information of an Approved Employee Share Ownership Trust for 2020.
• Income Tax: Deadline for claiming Separate Assessment for 2021.
• Income Tax: Deadline for nominating Assessable Spouse or Nominated Civil Partner for 2021.

All information on dates is sourced directly from Revenue Ireland’s and HRMC’s websites and published by Intelligo for informative purposes only. For more details or with any queries on these dates, please contact these bodies directly.