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

Deadline dates for April 2020

1 April 2020

Payment of corporation tax for accounting periods ended 30 June 2019 for SMEs not liable to pay by instalments.
Multiple contractors to advise HMRC that they wish to be treated as a single contractor for 2020-21.
Corporate capital loss restriction and cap on payable R&D tax credit.
Digital services tax introduced.

5 April 2020

2019-20 tax year end.
Pay unpaid 2013-14 class 3 NICs.

6 April 2020

Start of 2020-21 tax year.

7 April 2020

Due date for VAT returns and payment for 28 February 2020 quarter (electronic payment).
14 April 2020

Quarterly corporation tax instalment for large companies depending on accounting year end.
Submit forms CT61 and pay tax for the quarter ended 31 March 2020.

19 April 2020

Payment of PAYE, NIC, construction scheme industry and student loan liabilities for month ended 5 April 2020 if not paying electronically.Payment of PAYE liability for quarter ended 5 April 2020 if average monthly liability is less than £1,500.

21 April 2020

File online monthly EC sales list.

Submit supplementary intrastat declarations for March 2020.

22 April 2020

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

30 April 2020

Companies House should have received accounts of private companies with 31 July 2019 year end and PLCs with 31 October 2019 year end.
HMRC should have received CT SA returns for companies with accounting periods ended 30 April 2019.

Deadline dates for March 2020

1 March 2020

Payment of corporation tax liabilities for accounting periods ended 31 May 2019 for small and medium-sized companies not liable to pay by instalments.
Review HMRC car mileage fuel rates.

2 March 2020

Unpaid income tax/class 4 National Insurance for 2018-19 will attract an automatic 5% penalty after today.

7 March 2020

Due date for VAT returns and payment for 31 January 2020 quarter (electronic payment).

14 March 2020

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

19 March 2020

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

21 March 2020

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

22 March 2020

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

31 March 2020

Companies House should have received accounts of private companies with 30 June 2019 year ends and public limited companies with 30 September 2019 year ends.
Final date to reclaim tax paid by a close company on a loan to a participator under CTA 2010, s 455 if loan repaid during the year ended 31 March 2016.
HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 March 2019.
End of CT61 reporting period.

Deadline dates for February 2020

1 February 2020

£100 penalty and extended enquiry window if 2018-19 self-assessment tax returns not filed on or by 31 January 2020.
Payment of corporation tax liabilities for accounting periods ended 30 April 2019 for small/medium-sized companies not liable to pay by instalments.

2 February 2020

Form P46(Car) for quarter ended 5 January 2020.

5 February 2020

Employment intermediaries report for quarter to 5 January 2020.

7 February 2020

Due date for VAT returns and payment for 31 December 2019 quarter (electronic payment).

14 February 2020

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 2019-20, subject to approval of deferred employer(s).

19 February 2020

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

21 February 2020

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

22 February 2020

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

28 February 2020

HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 28 February 2019.