Deadline dates for January 2021

1 January 2021

Payment of corporation tax liabilities for accounting periods ended 31 March 2020 for small and medium-sized companies not liable to pay by instalments.

7 January 2021

Due date for VAT returns and payment for 30 November 2020 quarter (electronic payment).

14 January 2021

Forms CT61 to be submitted and tax paid for the quarter ended 31 December 2020.
Quarterly corporation tax instalment for large companies depending on accounting year end.

19 January 2021

Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2021 if not paying electronically.
File monthly construction industry scheme return.
Payment of PAYE liability for quarter ended 5 January 2021 if average monthly liability is less than £1,500.

21 January 2021

Submit supplementary intrastat declarations for December 2020.

22 January 2021

PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.

31 January 2021

Electronic filing date for 2019-20 personal, partnership and trust self-assessment (SA) tax returns.
Deadline for various claims.
Balance of 2019-20 SA liabilities.
Payment of first instalment of 2020-21 SA liabilities including class 2 NICs.
2018-19 SA tax returns to be amended by this date.
‘Vulnerable person election’ by trustees where the effective date is during 2018-19 (form VPE1).
Election under TCGA 1992, s 169Q to disapply TCGA 1992, s 127 for reorganisations in 2018-19
Election to opt out of pre-owned assets charge if this would first arise during 2019-20 (form IHT500).
Repayment claim for 2019-20 class 2 NICs if a small earnings election was possible.
Provision of final 2020-21 tax credit claims assuming that estimates had been provided by 31 July 2020.
Reinstatement of 2020-21 tax credit claim if ‘good cause’ is shown for missing the 31 July 2020 deadline.
Companies House should have received accounts of private companies with 30 April 2020 year ends and public limited companies with 31 July 2020 year ends.
HMRC should now have received corporation tax self-assessment returns for companies with accounting periods ended 31 January 2020.