Deadline dates for April 2021

1 April 2021

Payment of corporation tax for accounting periods ended 30 June 2020 for SMEs not liable to pay by instalments.

5 April 2021

2020-21 tax year end.
Pay unpaid 2014-15 class 3 NICs.

6 April 2021

Start of 2021-22 tax year.

7 April 2021

Due date for VAT returns and payment for 28 February 2021 quarter (electronic payment).

19 April 2021

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

22 April 2021

PAYE, NICs and student loan liabilities should have cleared HMRC’s bank account.

30 April 2021

Companies House should have received accounts of private companies with 31 July 2020 year end and PLCs with 31 October 2020 year end.
HMRC should have received CT SA returns for companies with accounting periods ended 30 April 2020.