Expired deadlines

07 May 2021

  • VAT return

    Due date for March VAT returns unless exempted.

01 May 2021

  • Corporation tax payment

    Corporation tax payment due for year end 31 July 2020, for those companies not liable to pay their liability by instalments.

30 Apr 2021

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 April 2020 to be submitted to HMRC.

  • Company accounts filing deadline

    Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends, unless Companies House grants a discretionary three-month extension.

22 Apr 2021

  • Monthly electronic PAYE/class 1 NICs/student loan payment

    If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

  • Quarterly electronic PAYE/class 1 NICs payment

    Q4 (2019/20) PAYE/NIC payment due in order to avoid an automatic interest charge.

19 Apr 2021

  • CIS return

    Construction Industry Scheme: monthly return due for period up to 5th of previous month.

  • Quarterly postal PAYE/class 1 NICs payment

    Q4 (2019/20) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • Monthly postal PAYE/class 1 NICs/student loan payment

    If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from March 2021.

14 Apr 2021

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2021.

07 Apr 2021

  • VAT return

    Due date for February VAT returns unless exempted.

06 Apr 2021

  • Car benefit multiplier

    Car benefit multiplier rises to £24,600.

  • Company van benefit

    Company van benefit charge rises £3,500, multiplier rises to £669.

  • Off-payroll (IR35) rules extend to the private sector

    Medium and large-sized private-sector organisations assume responsiblity for determining if a contract is inside or outside of IR35.

  • Start of new tax year

    Start of the 2021/22 tax year.

01 Apr 2021

  • National living wage

    National living wage increases from £8.72 to £8.91 an hour for over-23s.

  • Corporation tax payment

    Corporation tax payment due for year end 30 June 2020, for those companies not liable to pay their liability by instalments.

  • End of MTD 'soft-landing' period

    Digital links become a requirement for businesses operating under MTD for VAT.

31 Mar 2021

  • Company accounts filing deadline

    Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2020 to be submitted to HMRC.

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