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. 
 

1 July
Due date for Corporation Tax due for the year ended 30 September 2020.

6 July
Complete and submit forms P11D return of benefits and expenses and P11D(b) return of Class 1A NICs.

19 July
Pay Class 1A NICs (by the 22 July 2021 if paid electronically).

19 July
PAYE and NIC deductions due for month ended 5 July 2021. (If you pay your tax electronically the due date is 22 July 2021).

19 July
Filing deadline for the CIS300 monthly return for the month ended 5 July 2021. 

19 July
CIS tax deducted for the month ended 5 July 2021 is payable by today.

1 August
Due date for Corporation Tax due for the year ended 31 October 2020.

19 August
PAYE and NIC deductions due for month ended 5 August 2021. (If you pay your tax electronically the due date is 22 August 2021)

19 August
Filing deadline for the CIS300 monthly return for the month ended 5 August 2021. 

19 August
CIS tax deducted for the month ended 5 August 2021 is payable by today.


Past Dates & Deadlines
 

  • June 2021

    1 June
    Due date for Corporation Tax due for the year ended 31 August 2020

    19 June
    PAYE and NIC deductions due for month ended 5 June 2021
    Filing deadline for the CIS300 monthly return for the month ended 5 June 2021
    CIS tax deducted for the month ended 5 June 2021 is payable by today

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

  • 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 
    Filing deadline for the CIS300 monthly return for the month ended 5 May 2021
    CIS tax deducted for the month ended 5 May 2021 is payable by today

    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.

  • 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.

  • 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.

    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.

  • 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.

  • 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
     

Contact Us
If you have any questions on any of the key dates and deadlines or need help preparing for the deadlines please get in touch. Contact your usual Scrutton Bland contact or call 0330 058 6559
Email our team