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Tax Tables

Key Dates
(Self Assesment, PAYE and CIS)

In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly installments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end. Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

March 2021

  • 29 March 2021 - Last date to amend a CJRS claim for February where it has been underclaimed.
  • 31 March 2021 - Deadline for payments of VAT payments deferred between March and June 2020 for businesses that do not opt to pay in 11 equal installments over the 2021-2022 financial year.
  • 31 March 2021 - 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).
  • 31 March 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2020.

April 2021

  • 1 April 2021 - The second stage of the post-Brexit import Core Model begins.
  • 1 April 2021 – New National Living and Minimum Wage rates apply and the age limit for the National Living Wage drops to 23.
  • 1 April 2021 – Deadline to set up a Self-Assessment self-serve Time to Pay arrangement online to avoid fines for late payment of tax following the Government waiver.
  • 1 April 2021 – The extended apprenticeship scheme will launch offering employers payments of £3,000 for each new apprentice they hire.
  • 5 April 2021 - Last day a usual Companies House filing deadline can be extended for a further three months.
  • 5 April 2021 - The last day that tax refunds can be claimed in respect of tax overpaid for the tax year ending 5 April 2017.
  • 6 April 2021 - First day of the new tax year.
  • 6 April 2021 - Introduction of new IR35 rules for the private sector.
  • 6 April 2021 – New Recovery Loan Scheme launches to support businesses affected by COVID-19 offering loans of between £25,000 and £10 million.
  • 7 April 2021 - VAT returns and payments due for Accounting Quarter period ending 28 February.
  • 14 April 2021 – Last day to make CJRS claims for March.
  • 22 April 2021 - Quarterly payment PAYE, Tax and NIC for the period ended 5 April 2021.
  • 22 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 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2020 and 31 July 2020.

May 2021

  • 2 May 2021 - Forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.
  • 5 May 2021 - 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 2021 - VAT returns and payments due for Accounting Quarter period ending 31 March.
  • 14 May2021 - Last day to make CJRS claims for April.
  • 22 May 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 May 2021- Last date to amend a CJRS claim for April where it has been underclaimed.
  • 31 May 2021 - P60s to be given to all employees.
  • 31 May 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2020 and 31 August 2020.

June 2021

  • 7 June 2021 - VAT returns and payments due for Accounting Quarter period ending 30 April.
  • 14 June 2021 - Last day to make CJRS claims for May.
  • 21 June 2021 - Last day to opt in to the online VAT Deferral New Payment Scheme.
  • 22 June 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 June 2021 - Last date to amend a CJRS claim for May where it has been underclaimed.
  • 30 June 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2020 and 30 September 2020.
  • 30 June 2021 - Last day to agree extra help to pay deferred VAT with HMRC.
  • 30 June 2021 - COVID-19 one-year business rates holiday ends. This will be replaced by a new business rates relief for eligible retail, hospitality and leisure properties.
  • 30 June 2021 - The current Stamp Duty Land tax holiday on properties worth up to £500,000 ends and will be replaced with a new system from 1 July 2021.

July 2021

  • 1 July 2021 - The Stamp Duty Land Tax Nil Rate Band will be reduced to £250,000.
  • 1 July 2021 - Employers must start making a 10 per cent contribution to the wages of furloughed employees under the Coronavirus Job Retention Scheme, on top of the regular pension and NIC contributions.
  • 1 July 2021 - New 66% business rates relief system begins for eligible retail, hospitality and leisure properties. This is capped at £2 million per business for properties that were required to be closed on 5 January 2021, or £105,000 per business for other eligible properties.
  • 6 July 2021 - Copies of 2020/21 P11d documents should be issued to employees.
  • 7July 2021 - VAT returns and payments due for Accounting Quarter period ending 31 May.
  • 14 July 2021 - Last day to make CJRS claims for June.
  • 22 July 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 July 2021 - Last date to amend a CJRS claim for June where it has been underclaimed.
  • 31 July 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 31 July 2020 and 31 October 2020.
  • 31 July 2021 - All mortgage and consumer credit holidays will end.
  • 31 July 2021 – The second payment on account for the 2020/21 tax year is due.

August 2021

  • 1 August 2021 - Employers must start making a 20 per cent contribution to the wages of furloughed employees under the Coronavirus Job Retention Scheme, on top of the regular pension and NIC contributions.
  • 7 August – VAT returns and payments due for Accounting Quarter period ending 31 June.
  • 16 August 2021 - Last day to make CJRS claims for July.
  • 22 August 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 August 2021 - Last date to amend a CJRS claim for July where it has been underclaimed.
  • 31 August 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2020.

September 2021

  • 7 September 2021 - VAT returns and payments due for Accounting Quarter period ending 31 July.
  • 14 September 2021 - Last day to make CJRS claims for August.
  • 22 September 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 September 2021 - Last date to amend a CJRS claim for August where it has been underclaimed.
  • 30 September 2021 - The VAT reduction for the UK’s tourism and hospitality sector ends and the rate will increase from 5% to 12.5%.
  • 30 September 2021 - The Coronavirus Job Retention Scheme is due to close.
  • 30 September 2021 - The apprenticeship payment scheme ends. All new hires must be completed by this date.
  • 30 September 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2020.

October 2021

  • 1 October 2021 - The reduced Stamp Duty Land Tax system ends and the nil rate band returns to £125,000.
  • 5 October 2021 -Deadline to notify chargeability and advise HMRC of need to register for Self-Assessment for 2020/21.
  • 7 October 2021 - VAT returns and payments due for Accounting Quarter period ending 31 August.
  • 1 October 2021 - VAT in the UK’s tourism and hospitality sector will now be charged at 12.5%.
  • 14 October 2021 - Last day to make CJRS claims for September.
  • 22 October 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 October 2021 - Last date to amend a CJRS claim for September where it has been underclaimed.
  • 31 October 2021 – Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
  • 30 November 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2020.

November 2021

  • 2 November 2021 - Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
  • 7 November 2021 - VAT returns and payments due for Accounting Quarter period ending 30 September.
  • 22 November 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 November 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2020.

December 2021

  • 1 December 2021 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 December 2021 - VAT returns and payments due for Accounting Quarter period ending 31 October.
  • 22 December 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 December 2021 -Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
  • 31 December 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 31 December 2020.

January 2022

  • 1 January 2022 - The third and final stage of the post-Brexit import Core Model begins. This will require businesses to undertake full customs checks.
  • 22 January 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 January 2022 - Deadline for paying Self-Assessment balancing payment and capital gains tax for tax year ended 5 April 2021.
  • 31 January 2022 - Deadline for the first payment on Self-Assessment account for 2021/22.
  • 31 January 2022 - Final online deadline for Self-Assessment tax return.
  • 31 January 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2021.

February 2022

  • 2 February 2022 - Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.
  • 7 February 2022 - VAT returns and payments due for Accounting Quarter period ending 31 December.
  • 22 February 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 February 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 29 February 2021.

March 2022

  • 1 March 2022 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 March 2022 - VAT returns and payments due for Accounting Quarter period ending 31 January.
  • 22 March 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 March 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2021.
  • 31 March 2022 - Business rates relief reduction ends.
  • 31 March 2022 - VAT relief for the UK’s tourism and hospitality sector ends.
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