1 February 2021
£100 penalty and extended enquiry window if 2019-20 self-assessment tax returns not filed on or by 31 January 2021.
Payment of corporation tax liabilities for accounting periods ended 30 April 2020 for small/medium-sized companies not liable to pay by instalments.
2 February 2021
Form P46(Car) for quarter ended 5 January 2021.
5 February 2021
Employment intermediaries report for quarter to 5 January 2021.
7 February 2021
Due date for VAT returns and payment for 31 December 2020 quarter (electronic payment).
14 February 2021
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 2020-21, subject to approval of deferred employer(s).
19 February 2021
Pay PAYE, National Insurance, CIS and student loan Iiabilities for month ended 5 February 2021 if not paying electronically.
File monthly construction industry scheme return.
21 February 2021
File online monthly EC sales list.
Submit supplementary Intrastat declarations for January 2021.
22 February 2021
PAYE, National Insurance, CIS and student loan liabilities should have cleared HMRC’s bank account.
28 February 2021
HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 28 February 2020.