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  2003/04 Tax Calendar : January 04 - March 04


January 2004 Top
1 Due date for payment of Corporation Tax for period ended 31 March 2003
14 Due date for income tax for the CT61 quarter to 31 December 2003
19 Quarter 3 2003/04 PAYE remittance due
31 Balancing payment – 2002/03 income tax/class 4 NICs
Capital gains tax payment for 2002/03
First self assessment payment on account for 2003/04
Last day to file the 2003 tax return
Last day to pay personal pension premiums and elect for carry back to 2002/03
February 2004 Top
1 £100 penalty if 2003 tax return not yet filed
2 Interest starts to accrue on 2002/03 tax not yet paid
Last day for notifying car changes in quarter to 5 January – P46 (Car)
28 Last day to pay any balance of 2002/03 tax to avoid an automatic 5% surcharge
March 2004 Top
31 End of corporation tax financial year
End of CT61 quarterly period
Filing date for Corporation Tax Return Form CT600 for period ended 31 March 2003