In our handy guide to tax filing deadlines, we provide a guide to key dates
1 October
Corporation tax payment for companies with 31 December 2020 year-end
5 October
Notify charge ability for income tax/capital gains tax for 2020/21 if not registered for self-assessment
14 October
Corporation tax second quarterly instalment payment for accounting periods ending 31 December 2021
14 October
Deadline to claim for Coronavirus Job Retention Scheme (CJRS) for September 2021 claims
18 October
PAYE cheque payments for the month ended 5 October should reach HMRC by this date
19 October
File online Construction industry scheme return for the month ended 5 October
31 October
Paper submission of personal tax returns for 2020/21 if HMRC is to calculate liability
2 November
Forms P46(Car) for the quarter ended 5 October to reach HMRC by this date
5 November
Employment intermediary’s quarterly report of agency workers paid gross
19 November
PAYE cheque payments for the month ended 5 November should reach HMRC by this date
19 November
File online Construction industry scheme return for the month ended 5 November
14 December
Corporation tax third quarterly instalment payment for very large companies with annual taxable profits exceeding £20m with an accounting period beginning on 1 April 2021
19 December
PAYE cheque payments for the month ended 5 December should reach HMRC by this date
19 December
File online Construction industry scheme return for the month ended 5 December
30 December
Deadline for online submission of personal tax returns for 2020/21 where the taxpayer wishes to settle outstanding underpayments of tax of less than £3,000 as deductions through the PAYE system
31 December
The deadline for filing corporation tax returns for accounting periods ended 31 December 2020
