Key dates in 2021

Income tax due date for CT61 period to 31 December 2020

-PAYE quarterly payments are due for small employers for the pay periods 6th October 2020 to 5th January 2021

-PAYE, Student loan and CIS deductions are due for the month to 5th January 2021

The deadline for submitting online self-assessment returns for the 2019/20 period.

Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2021

VAT return and payments deadline for Q4

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

-The Domestic Reserve Charge for VAT on Construction and building services also comes into force

-New Advisory Fuel Rates (AFR) comes into effect for company car users.

5% late payment penalty on any 2019/20 outstanding tax which was due on 31st January 2021 and remains unpaid.

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

The new financial year begins

-The 2020/21 tax year ends.

-VAT payments deferred from 20^th March 2020 and 30^th June 2020 as a result of the coronavirus pandemic due.

-The 2021/22 tax year begins

-IR35 also comes into force on the 6^th April in the private sector.

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

At the end of the tax year you have until the 31st of May to issue P60s to your employees.

-Rates Relief for hospitality, retail and leisure ends

-End of the stamp duty holiday

-End date of the business rates holiday in England

-End of Self-employed Grants

P11d deadline for submission to HMRC and distribution to employees

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

-The coronavirus furlough scheme is due to end.

(Date TBC)

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

-End of temporary 5% reduced rate of VAT

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

Deadline for paper tax returns

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

-PAYE quarterly payments are due for small employers

-PAYE, Student loan and CIS deductions

12 month filing deadline for CT600 – Corporation Tax Returns

-End of 12.5% rate VAT