Your essential guide for all the key dates and deadlines in the UK accounting calendar for 2020/2021

We have compiled a list of business dates to remember: as well as the Covid-related deadlines, we have included the regular filing and payment dates, including the all-important 31 January for the end of the tax year.

January 2021

28 January
Last date to amend a CJRS claim for December where it has been underclaimed.

29 January
SEISS 3rd grant window closes.

31 January
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.

Payments for the Coronavirus apprenticeship scheme come to an end.

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. Final online deadline for 2019-20 Self-Assessment tax return.

Former deadline for filing of accounts with Companies House for accounting periods ended 30 April 2020, now extended to 30 April 2021.
 
Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2020

February 2021

1 February
Due date for payment of Corporation Tax for period ended 30 April 2020

2 February
Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.

5 February
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
VAT returns and payments due for Accounting Quarter period ending 31 December 2020.

8 -12 February
National Apprenticeship Week.

15 February
Last day to make CJRS claims for January.

19 February
Deadline for postal payments of PAYE, NICs and CIS to HMRC.

22 February
Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

28 February
Previous deadline for filing of accounts with Companies House for accounting periods ended 28 February 2020 – now extended to 31 May 2021.
 
 
March 2021

1 March
Last date to amend a CJRS claim for January where it has been underclaimed.

Introduction of postponed VAT reverse charge for construction and building services.

Due date for payment of Corporation Tax for period ended 31 May 2020.

New Advisory Fuel Rates (AFR) applies for company car users.
 
3 March
Spring Budget announcement by Chancellor Rishi Sunak.

4 March
Scrutton Bland Budget Breakfast 8 – 10am.
 
7 March
VAT returns and payments due for Accounting Quarter period ending 31 January.

14 March
Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2021 and year end 31 December 2021.

15 March
Last day to make CJRS claims for February.
19 March
Deadline for postal payments of PAYE, NICs and CIS to HMRC.

22 March
Bank of England COVID-19 Corporate Financing Facility closes.
Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

29 March
Last date to amend a CJRS claim for February where it has been underclaimed.

31 March
Deadline for payments of VAT payments deferred between March and June 2020 for businesses that do not opt to pay in 11 equal instalments over the 2021-2022 financial year.

The temporary Stamp Duty Land Tax holiday ends.

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.
Temporary cut to VAT to 5% on certain supplies within the hospitality and leisure sectors ends.

Former deadline for filing of accounts with Companies House for accounting periods ended 30 June 2020 – now extended to 30 June 2021.

Last day for the Apprentice Recruitment Incentive (extended from Jan 31 in the Spending Review).
Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2020.

 
April 2021
1 April
Financial year begins

Making Tax Digital - All VAT-registered traders, including small businesses, will have to implement compatible software to prepare themselves for their first VAT return starting on or after April 2022. The rules also require owners to keep digital records.

5 April
COVID-19 one-year business rates holiday ends.

Last day a usual Companies House filing deadline can be extended for a further three months.
The last day that tax refunds can be claimed in respect of tax overpaid for the tax year ending 5 April 2017.
2020/21 tax year ends

6 April
First day of the 2021/22 tax year.

Introduction of new IR35 rules for the private sector.

7 April
VAT returns and payments due for Accounting Quarter period ending 28 February.

14 April
Last day to make CJRS claims for March.

19 April
Deadline for postal payments of PAYE, NICs and CIS to HMRC.

22 April
Quarterly payment PAYE, Tax and NIC for the period ended 5 April 2021. Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

28 April 2021
Last date to amend a CJRS claim for March where it has been underclaimed.

30 April
Deadline for filing of accounts with Companies House for accounting periods ended 31 July 2020
Deadline for filing of accounts with Companies House for accounting periods ended 31 April 2020 Minimum
Income Floor reapplied - affecting self-employed claiming Universal Credit

Coronavirus Job Retention Scheme Extension is due to end.

 
May 2021

2 May
Forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC
.
5 May
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
VAT returns and payments due for Accounting Quarter period ending 31 March.
XX May (date to be announced)

SEISS claim for fourth grant covering Feb - Apr 2021

19 May
Deadline for postal payments of PAYE, NICs and CIS to HMRC.

22 May
Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31 May
P60s to be given to all employees. Deadline for filing of accounts with Companies House for accounting periods ended 31 August 2020.
 
Contact Us
If you have any questions on any of the key dates and deadlines please contact us on 0330 058 6559
Email our team