Handy Guide – Tax Filing Deadlines

Source – croner-i

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from deadline for applying for a PAYE Settlement Agreement (PSA) to VAT returns and payments due for quarter ended 31 May 2021

1 July

Corporation tax due for accounting periods ended 30 September 2020 (where not payable by instalments)

5 July

Deadline for applying for a PAYE settlement agreement (PSA) to have effect for the first time for 2020-21

6 July

P11Ds and P11D(b) for 2020-21 due to be submitted to HMRC and copies of P11Ds to be provided to employees

Employment-related securities (ERS) return deadline for 2020-21

7 July

VAT returns and payments due for quarter ended 31 May 2021

14 July

Coronavirus Job Retention Scheme (CJRS) claims due for June 2021

CT61 returns and payments due for quarter ended 30 June 2021

Corporation tax instalment payments due for large companies as follows:

Year ended 31 March 2021 – instalment 4

Year ended 30 June 2021 – instalment 3

Year ended 30 September 2021 – instalment 2

Year ended 31 December 2021 – instalment 1


Corporation tax instalment payments due for very large companies as follows:

Year ended 31 July 2021 – instalment 4

Year ended 31 October 2021 – instalment 3

Year ended 31 January 2021 – instalment 2

Year ended 30 April 2022 – instalment 1

19 July

CIS returns due for month ended 5 July 2021

EPS due for month ended 5 July 2021 so HMRC can apply a reduction on what is owed from FPS

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2021 (paid non-electronically)

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2021 (paid non-electronically)

Class 1A NIC due for 2020-21 (paid non-electronically)

22 July

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2021 (paid electronically)

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2021 (paid electronically)

Class 1A NIC due for 2020-21 (paid electronically)

30 July

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2021

31 July

Personal and trustee second self-assessment payments on account due for 2020-21

Corporation tax return due for accounting periods ended 31 July 2020

Deadline for amending corporation tax returns for accounting periods ended 31 July 2019

Inheritance tax due for deaths in January 2021

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