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Tax Tables

Key Dates
(Self Assesment, PAYE and CIS)

In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly installments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end. Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

January 2021

  • 7 January 2021 - VAT returns and payments due for Accounting Quarter period ending 30 November 2020.
  • 14 January 2021 - Last day to make CJRS claims for December.
  • 22 January 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 22 January 2021 - Quarterly payment PAYE, Tax and NIC for the period ended 5 January 2021.
  • 28 January 2021 - Last date to amend a CJRS claim for December, where it has been underclaimed.
  • 29 January 2021 - Deadline to apply for the third round of the Self-Employment Income Support Scheme (SEISS).
  • 31 January 2021 - Deadline for Self-Assessment payments on account deferred from 31 July 2020 for taxpayers who do not arrange an additional 12-month repayment plan through the HMRC self-service Time to Pay facility, or who have more than £30,000 of Self-Assessment liabilities.
  • 31 January 2021 - Deadline for paying Self-Assessment balancing payment and capital gains tax for tax year ended 5 April 2020. Deadline for the first payment on Self-Assessment account for 2020/21.
  • 31 January 2021 - Final online deadline for Self-Assessment tax return.
  • 31 January 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2020.

February 2021

  • 2 February 2021 - Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.
  • 5 February 2021 - Employment intermediary’s quarterly report (6 October to 5 January) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).
  • 7 February 2021 - VAT returns and payments due for Accounting Quarter period ending 31 December 2020.
  • 14 February 2021 - Last day to make CJRS claims for January.
  • 22 February 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 February 2021 - Usual deadline for filing of accounts with Companies House for accounting periods ended 29 February 2020.
  • 28 February 2021 – The date by which online Self-Assessment tax returns for the 2019/20 tax year need to be filed to avoid a penalty (this is a temporary waiver of penalties for this year). Taxpayers are still obliged to pay their bill by 31 January 2021, unless they make other arrangements with HMRC. Interest will be charged from 1 February on any outstanding liabilities.

March 2021

  • 1 March 2021 - Introduction of postponed VAT reverse charge for construction.
  • 1 March 2021 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 3 March 2021 – 2021 Budget day.
  • 7 March 2021 - VAT returns and payments due for Accounting Quarter period ending 31 January.
  • 15 March 2021 - Last day to make CJRS claims for February.
  • 22 March 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 22 March 2021 - Bank of England COVID-19 Corporate Financing Facility closes.
  • 29 March 2021 - Last date to amend a CJRS claim for February where it has been underclaimed.
  • 31 March 2021 - Deadline for payments of VAT payments deferred between March and June 2020 for businesses that do not opt to pay in 11 equal installments over the 2021-2022 financial year.
  • 31 March 2021 - Last date to apply for the Bounce Back Loan Scheme, the Coronavirus Business Interruption Loan Scheme (CBILS), the Coronavirus Large Business Interruption Loan Scheme (CLBILS) and the Future Fund.
  • 31 March 2021 - The temporary Stamp Duty Land Tax holiday ends.
  • 31 March 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2020.
  • 31 March 2021 - Temporary cut to VAT on certain supplies within the hospitality and leisure sectors ends.
  • 31 March 2021 – Last date you can take on an apprentice under the Coronavirus apprenticeship incentive scheme.

April 2021

  • 1 April 2021 – The second stage of the post-Brexit import Core Model begins.
  • 5 April 2021 - COVID-19 one-year business rates holiday ends.
  • 5 April 2021 - Last day a usual Companies House filing deadline can be extended for a further three months.
  • 5 April 2021 - The last day that tax refunds can be claimed in respect of tax overpaid for the tax year ending 5 April 2017.
  • 6 April 2021 - First day of the new tax year.
  • 6 April 2021 - Introduction of new IR35 rules for the private sector.
  • 7 April 2021 - VAT returns and payments due for Accounting Quarter period ending 28 February.
  • 22 April 2021 - Quarterly payment PAYE, Tax and NIC for the period ended 5 April 2021.
  • 22 April 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 April 2021 - Usual deadline for filing of accounts with Companies House for accounting periods ended 30 April 2020 and 31 July 2020.
  • 30 April 2021 – CJRS due to close.
  • 30 April 2021 – Applications for payments from the Coronavirus apprenticeship incentive scheme come to an end.

May 2021

  • 2 May 2021 - Forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.
  • 5 May 2021 - Employment intermediary’s quarterly report (6 January to 5 April) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).
  • 7 May 2021 - VAT returns and payments due for Accounting Quarter period ending 31 March.
  • 14 May2021 - Last day to make CJRS claims for April.
  • 22 May 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 May 2021 - P60s to be given to all employees.
  • 31 May 2021 - Usual deadline for filing of accounts with Companies House for accounting periods ended 31 May 2020 and 31 August 2020.

 

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