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.

Deadline dates for December 2020

1 December 2020

Payment of corporation tax for accounting periods ended 28 February 2020 for SMEs not liable to pay by instalments.
Check HMRC website for latest advisory fuel rates.

7 December 2020

VAT returns and payment for 31 October 2020 quarter (electronic).

14 December 2020

Quarterly corporation tax instalment for large companies (depending on accounting year end).
Monthly EC sales list – paper return.

19 December 2020

Pay PAYE, National Insurance, CIS and student loan liabilities for month ended 5 December 2020 – cheque.
File monthly CIS return.

21 December 2020

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

22 December 2020

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

30 December 2020

Deadline for submission of online self-assessment tax returns if underpayments are to be collected by a PAYE coding adjustment.

31 December 2020

End of EU transition period.
Companies House should have received accounts for private companies with 31 March 2020 year ends and PLCs with 30 June 2019 year ends.
HMRC should have received CTSA returns for companies with accounting periods ended 31 December 2019.
CT61 quarterly reporting period end.
Year end for taxable distance supplies to UK for VAT registration.
Non-EC traders claim recoverable UK VAT in year ended 30 June 2020.
End of relevant year for cross-border acquisitions of taxable goods in the UK for VAT registration purposes.

Deadline dates for November 2020

1 November 2020

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

2 November 2020

Filing date for form P46 (Car) for quarter ended 5 October 2020.

5 November 2020

Specified employment intermediaries must file return for tax quarter ended 5 October 2020.

7 November 2020

VAT returns and payment for 30 September 2020 quarter (electronic payment).

14 November 2020

Quarterly corporation tax instalment for large companies depending on accounting year end.
Monthly EC sales list if paper return used.

19 November 2020

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

21 November 2020

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

22 November 2020

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

30 November 2020

Companies House should have received accounts of private companies with 28 February 2020 year end.
Companies House should have received accounts of public limited companies with 31 May 2020 year end.
HMRC should have received CTSA returns for companies with accounting periods ended 30 November 2019.

Deadline dates for October 2020

1 October 2020

Payment of corporation tax for periods ended 31 December 2019 for small and medium-sized companies not liable to pay in instalments.

5 October 2020

HMRC must be advised of income tax or capital gains tax liabilities for 2019-20 if a tax return or notice to file has not been received.

7 October 2020

VAT return and payment for 31 August 2020 quarter (online).

14 October 2020

Quarterly corporation tax instalment for large companies depending on accounting year end.
Monthly EC sales list (paper return).

19 October 2020

Pay PAYE/CIS/student loan liabilities for month ended 5 October 2020 (cheque).
File monthly CIS return.
PAYE settlement agreement tax/class 1B NIC liabilities (cheque).
Payment of PAYE liability for quarter ended 5 October 2020 if average monthly liability is less than £1,500.

21 October 2020

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

22 October 2020

PAYE/CIS/student loan payments (online).
Electronic payment of PAYE for quarter ended 5 October 2020 if average monthly liability is less than £1,500.
Electronic payment of PAYE settlement agreement liabilities.

31 October 2020

Submission of 2019-20 paper self-assessment tax returns.
Right to make a return requests for 2016-17 (ITEPA 2003, s 711).
Companies House should have received accounts of private companies with a 31 January 2020 year end and public limited companies with a 30 April 2020 year end.

Deadline dates for September 2020

1 September 2020

Payment of corporation tax liabilities for periods ended 30 November 2019 if not liable to pay by instalments.
Check HMRC website for changes to car mileage fuel rates.

7 September 2020

Due date for VAT return and payment for 31 July 2020 quarter (electronic payment).

14 September 2020

Quarterly corporation tax instalment payment for large companies.
Monthly EC sales list if paper return used.

19 September 2020

PAYE/National Insurance/student loan/construction industry scheme payments for month ended 5 September 2020 if by cheque.
File monthly construction industry scheme return.

21 September 2020

File online monthly EC sales list.
Intrastat – submit supplementary declarations for August 2020.

22 September 2020

PAYE/National Insurance/student loan/construction industry scheme payments for month ended 5 September 2020 if paid online.

30 September 2020

Companies House should have received accounts of private companies with 31 December 2019 year end.
Companies House should have received accounts of public limited companies with 31 March 2020 year end.
HMRC should have received corporation tax self-assessment returns for companies having an accounting period ended 30 September 2019.
End of CT61 quarterly return period.
Business rates – small business relief claims for 2019-20 should be made to local authority by today.
Businesses to reclaim EC VAT chargeable in 2019.
Report the disguised remuneration loan charge.
Companies with a 30 June 2020 period end must notify HMRC if they have profits within the scope of the diverted profit tax unless none would arise.

Deadline dates for August 2020

1 August 2020

Payment of corporation tax liabilities for periods ended 31 October 2019 if not liable to pay by instalments.
Outstanding 2018-19 self-assessment tax returns now subject to a penalty of £300 or 5% of tax due, whichever is higher.

2 August 2020

Filing date for form P46(Car) for quarter ended 5 July 2020.

5 August 2020

Quarterly report by employment intermediaries for period 6 April to 5 July 2020.

7 August 2020

Due date for VAT return and payment for 30 June 2020 quarter (electronic payment).

14 August 2020

Quarterly corporation tax instalment payment for large companies.
Monthly EC sales list if paper returns used.

19 August 2020

Pay PAYE/construction industry scheme for month ended 5 August 2020 if by cheque.
File monthly CIS return.

21 August 2020

Online monthly EC sales list.
Intrastat – supplementary declarations for July 2020.

22 August 2020

PAYE/National Insurance/student loan payments if paid online.

31 August 2020

Companies House should have received accounts of private companies with 30 November 2019 year end.
Companies House should have received accounts of public limited companies with 28 February 2020 year end.
Corporate tax self-assessment returns for accounting periods ended 31 August 2020.
Annual adjustment for VAT partial exemption claims, May year end.

Deadline dates for July 2020

1 July 2020

Payment of corporation tax for periods ended 30 September 2019 if not liable to pay by instalments.

5 July 2020

Application for a PAYE settlement agreement for 2019-20.
Non-resident landlords’ scheme forms NRLY and NRL6.
Report non-cash benefits not from a registered pension scheme.

6 July 2020

Forms P9D, P11D, P11D(b) for 2019-20 must be completed.
Provide employees with 2019-20 benefits information.
Taxed award scheme returns.
Details of redundancy packages 2019-20 exceeding £30,000 to HMRC.
File forms 42.

7 July 2020

Electronic filing and payment of VAT for 31 May 2020.
Election to aggregate beneficial loans in 2019-20.
File forms EMI40.

14 July 2020

CT61s for quarter ended 30 June 2020.

19 July 2020

PAYE liabilities for month ended 5 July 2020 if by cheque.
PAYE for q/e 5 July 2020 if average monthly liability is less than £1,500.
Pay 2019-20 class 1A NI by cheque.

22 July 2020

PAYE liabilities if being paid online.

31 July 2020

Companies House should have received accounts of private companies with 31 October 2019 year end and plcs with 31 January 2020 year end.
Second 5% surcharge for unpaid 2018-19 balancing payments.
2019-20 second instalment SA liabilities due, unless deferred.
Tax credits claims to be finalised and renewed.

Deadline dates for June 2020

1 June 2020

Payment of corporation tax for accounting periods ended 31 August 2019 for small and medium-sized companies where payment is not required by instalments.
Check for revised HMRC advisory fuel rates.

7 June 2020

Electronic filing and payment (if not deferred) of VAT liability for quarter ended 30 April 2020.

14 June 2020

Quarterly corporation tax instalment for large companies (depending on accounting year end).
EC sales list for quarter ended 31 May 2020 due (paper form).

19 June 2020

Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 June 2020 if not paying electronically.
File monthly construction industry scheme return.

21 June 2020

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

22 June 2020

Electronic payment of PAYE/CIS liabilities for month ended 5 June 2020 should have cleared HMRC’s bank account.

30 June 2020

Companies House should have received accounts of private companies with 30 September 2019 year end and of public limited companies with 31 December 2019 year end.
HMRC should have received CTSA returns for companies with accounting periods ended 30 June 2019.
CT61 – quarterly period ends.
VAT partial exemption annual adjustments for March VAT year end if not adjusted in March quarter.
Returns by savings institutions made under the European Savings Directive for 2019-20 must be received by HMRC.

Deadline dates for May 2020

1 May 2020

Payment of corporation tax liabilities for accounting periods ended 31 July 2019 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 2019 to a maximum of £900.
New VAT fuel scale charges apply.

3 May 2020

Filing date for printed form P46(Car) for quarter ended 5 April 2020.

7 May 2020

Electronic filing and payment of VAT liability for quarter ended 31 March 2020.

14 May 2020

Quarterly corporation tax instalment for large companies (depending on accounting year end).
EC sales list for quarter ended 31 March 2020 due (paper form).

19 May 2020

Payment of PAYE/NIC/construction industry scheme/student loan payment liabilities for month ended 5 May 2020 if not paying electronically.
File monthly CIS return.

21 May 2020

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

22 May 2020

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

31 May 2020

Employees at 5 April 2020 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 2019 year end.
Companies House should have received accounts of public limited companies with a 31 November 2019 year end.
HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 May 2019.

HMRC scheme to help self-employed traders during the Covid-19 crisis

The chancellor, Rishi Sunak, has announced a support package for self-employed workers. An outline follows.

The scheme will allow individuals to claim a taxable grant worth 80% of their trading profits up to a maximum of £2,500 a month for the next three months at least.

It is available to self-employed individuals or members of a partnership who have submitted their income tax self-assessment tax return for 2018-19; traded in 2019-20; are trading when they apply, or would be except for Covid-19; intend to continue to trade in 2020-21; and have lost trading profits as a result of the virus.

Profits must be less than £50,000 and comprise more than half of the individual’s income.

For taxpayers who began trading between 2016 and 2019, HMRC will use only the years for which they filed a self-assessment tax return.

Individuals who have not submitted their 2018-19 return must do this by 23 April 2020.

When the scheme is open, HMRC will contact eligible taxpayers and invite them to apply online.

More details of this scheme can be found in ‘An ill wind’ by Richard Curtis on page 14 of this week’s issue.

HMRC self-employment income support scheme: http://tinyurl.com/hmrcsec19m