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Tax calendar

The essential dates and deadlines.

March 2021

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 March 2021.
31^st: End of corporation tax financial year.; End of CT61 quarterly period.; Filing date for Company Tax Return Form CT600 for period ended 31 March 2020.; Last minute planning for tax year 2020/21 - please contact us for advice.

April 2021

1^st: Digital links required in Making Tax Digital for VAT returns.; 5% late payment penalty on any 2019/20 outstanding tax which was due on 31 January 2021 and still remains unpaid.
5^th: Last day of 2020/21 tax year.; Deadline for 2020/21 ISA investments and pension contributions.; Last day to make disposals using the 2020/21 CGT exemption.
14^th: Due date for income tax for the CT61 period to 31 March 2021.
19^th: Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NICs or CIS deductions for 2020/21 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.; PAYE quarterly payments are due for small employers for the pay periods 6 January 2021 to 5 April 2021.; PAYE, Student loan and CIS deductions are due for the month to 5 April 2021.; Deadline for employers' final PAYE return to be submitted online for 2020/21.

May 2021

3^rd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2021.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 May 2021.
31^st: Deadline for forms P60 for 2020/21 to be issued to employees.

June 2021

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 June 2021.
30^th: End of CT61 quarterly period.

July 2021

5^th: Deadline for reaching a PAYE Settlement Agreement for 2020/21.
6^th: Deadline for forms P11D and P11D(b) for 2020/21 to be submitted to HMRC and copies to be issued to employees concerned.; Deadline for employers to report share incentives for 2020/21.
14^th: Due date for income tax for the CT61 period to 30 June 2021.
19^th: Class 1A NICs due for 2020/21.; PAYE, Student loan and CIS deductions due for the month to 5 July 2021.; PAYE quarterly payments are due for small employers for the pay periods 6 April 2021 to 5 July 2021.
31^st: Second payment on account 2020/21 due.

August 2021

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2021.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 August 2021.

September 2021

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 September 2021.
30^th: End of CT61 quarterly period.

October 2021

1^st: Due date for payment of Corporation Tax for period ended 31 December 2020.
5^th: Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2020/21 if no tax return has been issued.
14^th: Due date for income tax for the CT61 quarter to 30 September 2021.
19^th: Tax and NICs due under a 2020/21 PAYE Settlement Agreement.; PAYE, Student loan and CIS deductions are due for the month to 5 October 2021.; PAYE quarterly payments are due for small employers for the pay periods 6 July 2021 to 5 October 2021.
31^st: Deadline for submitting ‘paper’ 2020/21 self assessment returns.

November 2021

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2021.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 November 2021.

December 2021

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 December 2021.
30^th: Online filing deadline for submitting 2020/21 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2022/23 tax code.
31^st: End of CT61 quarterly period.; Filing date for Company Tax Return Form CT600 for period ended 31 December 2020.

January 2022

1^st: Due date for payment of corporation tax for period ended 31 March 2021.
14^th: Due date for income tax for the CT61 quarter to 31 December 2021.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 January 2022.; PAYE quarterly payments are due for small employers for the pay periods 6 October 2021 to 5 January 2022.
31^st: Deadline for submitting your 2020/21 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2020/21 liability together with the first payment on account for 2021/22 are also due.; Capital gains tax payment for 2020/21.; Balancing payment – 2020/21 income tax and Class 4 NICs. Class 2 NICs also due.

February 2022

2^nd: Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 January 2022.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 February 2022.

March 2022

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
3^rd: 5% late payment penalty on any 2020/21 outstanding tax which was due on 31 January 2022 and still remains unpaid.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 March 2022.
31^st: End of corporation tax financial year.; End of CT61 quarterly period.; Filing date for Company Tax Return Form CT600 for period ended 31 March 2021.; Last minute planning for tax year 2021/22 - please contact us for advice.

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