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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.

August

  • 2 August 2020 - Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
  • 5 August 2020 -Employment intermediary’s quarterly report (6 April to 5 July) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).
  • 7 August 2020 - VAT returns and payments due for Accounting Quarter period ending 30 June.
  • 17 August 2020 - Claims for the second round of the Self-Employment Income Support Scheme (SEISS) open.
  • 22 August 2020 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 August 2020 - Eat Out to Help Out closes to customers.

September

  • 1 September 2020 - Grants from the Coronavirus Job Retention Scheme (CJRS) taper down to 70 per cent of a furloughed employee’s usual wages up to £2,187.50 a month, with employers required to contribute another 10 per cent, so that furloughed employees continue to receive 80 per cent of their usual wages.
  • 1 September 2020 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 September 2020 - VAT returns and payments due for Accounting Quarter period ending 31 July.
  • 22 September 2020 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 September 2020 - The deadline for venues to claim from the Eat Out to Help Out scheme.
  • 30 September 2020 - Deadline for EU VAT refund claims.
  • 30 September 2020 - Usual deadline for filing of accounts with Companies House for accounting periods ended 30 September 2019.

October

  • 1 October 2020 - Grants from the CJRS taper down to 60 per cent of a furloughed employee’s usual wages up to £1,875 a month, with employers required to contribute another 20 per cent, so that furloughed employees continue to receive 80 per cent of their usual wages.
  • 5 October 2020 -Deadline to notify chargeability and advise HMRC of need to register for Self-Assessment for 2019/20.
  • 7 October 2020 - VAT returns and payments due for Accounting Quarter period ending 31 August.
  • 19 October 2020 - Deadline for making claims for the second round of SEISS funding.
  • 22 October 2020 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 22 October 2020 - Quarterly payment PAYE, Tax and NIC for the period ended 5 October 2020.
  • 31 October 2020 – CJRS closes. Employees can no longer be furloughed after this date.
  • 31 October 2020 – Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
  • 31 October 2020 – Usual deadline for filing of accounts with Companies House for accounting periods ended 31 October 2019.

November

  • 2 November 2020 - Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
  • 5 November 2020 - Employment intermediary’s quarterly report (6 July to 5 October) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).
  • 7 November 2020 - VAT returns and payments due for Accounting Quarter period ending 30 September.
  • 11 November 2020 - Extension of Statutory Sick Pay rules to support businesses affected by Coronavirus comes to an end.
  • 22 November 2020 -Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 November 2020 - Last date for making claims for the CJRS.
  • 30 November 2020 - Usual deadline for filing of accounts with Companies House for accounting periods ended 30 November 2019.

December

  • 1 December 2020 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 December 2020 - VAT returns and payments due for Accounting Quarter period ending 31 October.
  • 22 December 2020 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 December 2020 -Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
  • 31 December 2020 - The date by which the UK must have reached a trade deal with the EU under current Government plans.
  • 31 December 2020 - Usual deadline for filing of accounts with Companies House for accounting periods ended 31 December 2019.

January 2021

  • 7 January 2021 - VAT returns and payments due for Accounting Quarter period ending 30 November 2020.
  • 12 January 2021 - Temporary cut to VAT on certain supplies within the hospitality and leisure sectors ends.
  • 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.
  • 31 January 2021 - Deadline for Self-Assessment payments on account deferred from 31 July 2020.
  • 31 January 2021 - Date until which staff previously furloughed under the CJRS, who have been brought back and paid £520 on average from October to January must be continuously employed for the employer to qualify for a £1,000 Job Retention Bonus.
  • 31 January 2021 - Payments for the Coronavirus apprenticeship scheme come to an end.
  • 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 - Usual 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.
  • 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.

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.
  • 7 March 2021 - VAT returns and payments due for Accounting Quarter period ending 31 January.
  • 22 March 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 March 2021 - Deadline for payments of VAT payments deferred between March and June 2020.
  • 31 March 2021 - The temporary Stamp Duty Land Tax holiday ends.
  • 31 March 2021 - Usual deadline for filing of accounts with Companies House for accounting periods ended 31 March 2020.

April 2021

  • 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.

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.
  • 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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