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Tax Tables

Key Dates
(Self Assesment, PAYE and CIS)


June 2020

7 June – VAT returns and payments due for Accounting Quarter period ending 30 April if filed online. Payments can be deferred if you are struggling due to COVID-19.

12 June – Further details regarding extension of SEISS and CJRS to be announced.

19 June – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22 June – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

July 2020

1 July – Employers can start to bring back furloughed employees part-time.

5 July – Deadline for PAYE Settlement Agreement (PSA) for 2019/20.

6 July – Deadline for filing forms P11D, P11D(b) for previous tax year and giving copies to employees.

6 July – Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees.

13 July 2020 – The first round of funding for SEISS will close.

19 July – Quarterly payment PAYE remittance due. Class 1A payment to reach HMRC (postal). Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC for the tax year ending 5 April 2020.

22 July – Final date for electronic payments to be cleared in HMRC's bank account for any outstanding Class 1A NICs for the tax year ending 5 April 2020.

22 July – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31 July – 2nd Payment on Account for 2019/20 due to HMRC. Can be deferred to January 2021 due to Covid-19.

August 2020

August – Applications for the second round of SEISS funding to open at the start of August. Exact date to be revealed in June.

1 August – the value of CJRS grants will begin to taper down. The grants will no longer cover the cost of employer NICs and pension contributions, with these costs passing to employers.

19 August – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22 August – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

September 2020

1 September – New Advisory Fuel Rates (AFR) applies for company car users.

19 September – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC.

22 September – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

October 2020

1 October – Introduction of postponed VAT reverse charge for construction.

1 October – Corporation tax payment for companies with 31 Dec 2019 year end (where payments not required by quarterly instalments).

5 October – Deadline to notify chargeability and advise HMRC of need to register for Self-Assessment for 2019/20.

7 October – Filing deadline for VAT Return period ended 31 August  and usual date HMRC should receive cleared payment by.

14 October – Corporation tax second quarterly instalment payment for accounting periods ending 31 December.

18 October – PAYE cheque payments for month ended 5 Oct should reach HMRC by this date (22 Oct for electronic payments).

19 October – Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC for month ended 5 October.

22 October – Deadline for electronic remittance of PAYE and NICs to HMRC.

31 October – Deadline for filing Paper Income Tax Return with HMRC Deadline for submitting tax return if you want HMRC to calculate your tax liability.

31 October – CJRS scheme will end.

November 2020

2 November – Forms P46(Car) for quarter ended 5 Oct (where benefits not payrolled) to reach HMRC. 

5 November – Employment intermediary’s quarterly report (6 Jul to 5 Oct) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances).

7 November – Filing deadline for VAT Return period ended 30 September 2020 and usual date HMRC should receive cleared payment by.

11 November – Extension of Statutory Sick Pay rules to support businesses affected by Coronavirus comes to an end.

19 November – Deadline for postal payments remittance of PAYE, NICs and online Construction Industry Scheme (CIS) return for the month ended 5 November.

22 November – Deadline for electronic remittance of PAYE and NICs to HMRC.

December 2020

1 December – New Advisory Fuel Rates (AFR) applies for company car users.

7 December – Filing deadline for VAT Return period ended 31 October 2020 and usual date HMRC should receive cleared payment by.

14 December – Corporation tax third quarterly instalment payment for very large companies with annual taxable profits exceeding £20m (reduced if company is a member of one or more 51% groups) with an accounting period beginning on 1 Apr 2020.

19 December – Deadline for postal payments remittance of PAYE, NICs and Online Construction Industry Scheme (CIS) return for month ended 5 December.

22 December – Deadline for electronic remittance of PAYE and NICs to HMRC.

30 December – Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.

31 December – Corporation tax returns for accounting periods ended 31 Dec 2020.

31st December – If your company year-end date is 31st March, this is the deadline to submit company accounts for 2019 with Companies House.

31 December – The date by which the UK must have reached a trade deal with the EU under current Government plans.

January 2021

19 January – Quarterly payment PAYE Tax and NIC for year ended 1 January 2021. Deadline for postal payments remittance of PAYE, NICs and online CIS return for month ended 5 January 2021 to HMRC.

22 January – Quarterly payment PAYE Tax and NIC for year ended 1 January 2021. Deadline for electronic remittance of PAYE and NICs to HMRC.

31 January – Deadline for paying Self-Assessment balancing payment and capital gains Tax for tax year ended 5 April 2019. Deadline for first payment on Self-Assessment account for 2020/21.

31 January – Final online deadline for Self-Assessment tax return.

31 January – Deferred Self-Assessment Income Tax payments to be paid by this date.

February 2021

1 February – Due date for payment of Corporation Tax for period ended 30 April 2020.

2 February – Deadline for submitting P46 (Car) for quarter ending 5 January 2021.

7 February – Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2020.

19 February – Deadline for postal payments remittance of PAYE, NICs and online return for CIS to HMRC.

22 February – Deadline for electronic remittance of PAYE and NICs to HMRC.

March 2021

1 March – New Advisory Fuel Rates (AFR) applies for company car users.

11 March – End of business rates holiday comes to an end for ‘at risk’ sectors affected by Coronavirus.

19 March – Deadline for postal payments remittance of PAYE, NICs and online return for CIS to HMRC.

22 March – Deadline for electronic remittance of PAYE and NICs to HMRC.

31 March – End of the soft landing period for MTD.

31 March – Deadline for VAT due to HMRC if you deferred tax due to Covid-19.

April 2021

1 April – Covid-19 one-year business rates holiday ends.

5 April – Last day of the tax year and deadline for claiming tax refunds.

6 April – First day of the new tax year.

6 April –Introduction of new IR35 rules for the private sector.

May 2021

7 May – VAT returns and payments due for Accounting Quarter period ending 31 March.

22 May – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31 May – P60s to be given to all employees.

 


 
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