Deadline dates for February 2020

1 February 2020

£100 penalty and extended enquiry window if 2018-19 self-assessment tax returns not filed on or by 31 January 2020.
Payment of corporation tax liabilities for accounting periods ended 30 April 2019 for small/medium-sized companies not liable to pay by instalments.

2 February 2020

Form P46(Car) for quarter ended 5 January 2020.

5 February 2020

Employment intermediaries report for quarter to 5 January 2020.

7 February 2020

Due date for VAT returns and payment for 31 December 2019 quarter (electronic payment).

14 February 2020

Quarterly corporation tax instalment for large companies (depending on accounting year end).
Monthly EC sales list if paper return used.
Application to defer class 1 National Insurance contributions (leaflet CA72A) for 2019-20, subject to approval of deferred employer(s).

19 February 2020

Pay PAYE, National Insurance, CIS and student loan Iiabilities for month ended 5 February 2020 if not paying electronically.
File monthly construction industry scheme return.

21 February 2020

File online monthly EC sales list.
Submit supplementary intrastat declarations for January 2020.

22 February 2020

PAYE, National Insurance, CIS and student loan liabilities should have cleared HMRC’s bank account.

28 February 2020

HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 28 February 2019.