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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.

November

  • 1 November – Extension to Coronavirus Job Retention Scheme begins. Employees will receive 80 per cent of their current salary for hours not worked, up to a maximum of £2,500. Employers will pay NIC and pension contributions.
  • 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 - Usual deadline for filing of accounts with Companies House for accounting periods ended 30 November 2019.
  • 30 November 2020 – Applications for claiming the third round of SEISS grants will open.

December

  • 1 December 2020 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 2 December – Increased national restrictions for England are due to end.
  • 7 December 2020 - VAT returns and payments due for Accounting Quarter period ending 31 October.
  • 14 December 2020 - Last day to make CJRS claims for November.
  • 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.
  • 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.
  • 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 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.
  • 31 January 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.

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.

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.
  • 14 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.
  • 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 - 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.
  • 31 March 2021 - Temporary cut to VAT on certain supplies within the hospitality and leisure sectors ends.
  • 31 March 2021 – The extended CJRS ends.

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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