Deadline dates for May 2021

1 May 2021

Payment of corporation tax liabilities for accounting periods ended 31 July 2020 for small and medium-sized companies not liable to pay by instalments.
£10 daily penalties apply to late online self-assessment tax returns for the year ended 5 April 2020 to a maximum of £900.
New VAT fuel scale charges apply.

7 May 2021

Electronic filing and payment of VAT liability for quarter ended 31 March 2021.

19 May 2021

Payment of PAYE/NIC/construction industry scheme/student loan payment liabilities for month ended 5 May 2021 if not paying electronically.
File monthly CIS return.

22 May 2021

PAYE, NIC and student loan liabilities to clear HMRC’s bank account.

31 May 2021

Employees at 5 April 2021 and from whose pay tax was deducted should have received form P60 from their employers.
Companies House should have received accounts of private companies with a 31 August 2020 year end.
Companies House should have received accounts of public limited companies with a 31 November 2020 year end.
HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 May 2020.