Home Resource Centre Tax Tables Self Assessments Key Dates

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 – Closing date for the first round of the Self-Employment Income Support Scheme (SEISS).

14 July 2020 – Claims open for second round of the Self-Employment Income Support Scheme (SEISS).

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 2020 – Deadline for the submission of Coronavirus Job Retention Scheme (CJRS) claims for period of furlough up to 30 June 2020.

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

August 2020

1 August 2020 – Grants from the CJRS cease to cover employer NICs and minimum automatic enrolment pension contributions.

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 2020 – Grants from the CJRS taper down to 70 per cent of a furloughed employee’s usual wages up to £2,187.50 a month, with employer required to contribute another 10 per cent, so that furloughed employees continue to receive 80 per cent of their usual wages.

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.

30 September 2020 – Deadline for EU VAT refund claims

October 2020

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 employer required to contribute another 20 per cent, so that furloughed employees continue to receive 80 per cent of their usual wages.

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.

30 November 2020 – Last date for making claims for the CJRS.

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 – Introduction of postponed VAT reverse charge for construction.

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.

 


 
© 2020
Ashby Berry Coulsons is the trading name of Ashby Berry Coulsons Ltd. Registered in England & Wales, Company registered number 07945386.
Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales.
Registered office 2 Belgrave Crescent, Scarborough.