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| 5 |
Last day of 2002/03 tax year
Deadline for paying retirement annuity premiums to be carried back to 2001/02 and for
2002/03 ISAs
|
| 14 |
Due date for income tax for the CT61 period to 31 March 2003 |
| 19 |
Quarter 4 2002/03 PAYE remittance due
|
| 20 |
Interest will begin to accrue on unpaid PAYE/NI for 2002/03 |
| 30 |
Normal annual adjustment for VAT partial exemption calculations (monthly returns) |
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| 3 |
Last day for notifying car changes in quarter to 5 April – P46 (Car) |
| 19 |
Last day for filing forms P14, P35, P38, and P38A – 2002/03 PAYE returns, without
incurring penalties. Also last day for filing contractors returns, including CIS36. |
| 31 |
Last day to issue 2002/03 P60s to employees |
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|
| 30 |
End of CT61 quarterly period
Last day for UK businesses to reclaim EC VAT chargeable in 2002
Annual adjustment for VAT partial exemption calculations (March VAT year end) |
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| 6 |
Last day to file Taxed Award Scheme Returns, file P11Ds, P11Dbs and P9Ds. Issue copies of P11Ds or P9Ds to employees.
Deadline for relevant third parties to give non-employees information on benefits/
expenses they have provided to them in 2002/03 |
| 14 |
Due date for income tax for the CT61 period to 30 June 2003 |
| 19 |
Quarter 1 2003/04 PAYE remittance due
Final date for payment of 2002/03 Class 1A NICs on relevant benefits provided to employees |
| 31 |
Second self assessment payment on account for 2002/03
Annual adjustment for VAT partial exemption calculations (April VAT year end)
Liability to 2nd £100 penalty arises for 2002 Tax Return still not filed
5% surcharge on any tax unpaid for 2001/02
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