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Expired deadlines

14 Apr 2021

  • CT61 payment

    Due date for income tax for the CT61 period to 31 March 2021.

07 Apr 2021

  • VAT return

    Due date for February VAT returns unless exempted.

06 Apr 2021

  • Car benefit multiplier

    Car benefit multiplier rises to £24,600.

  • Company van benefit

    Company van benefit charge rises £3,500, multiplier rises to £669.

  • Off-payroll (IR35) rules extend to the private sector

    Medium and large-sized private-sector organisations assume responsiblity for determining if a contract is inside or outside of IR35.

  • Start of new tax year

    Start of the 2021/22 tax year.

01 Apr 2021

  • National living wage

    National living wage increases from £8.72 to £8.91 an hour for over-23s.

  • Corporation tax payment

    Corporation tax payment due for year end 30 June 2020, for those companies not liable to pay their liability by instalments.

  • End of MTD 'soft-landing' period

    Digital links become a requirement for businesses operating under MTD for VAT.

31 Mar 2021

  • Company accounts filing deadline

    Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2020 to be submitted to HMRC.

  • CT61

    End of CT61 quarterly period.

  • Corporation tax

    End of corporation tax financial year.

22 Mar 2021

  • Monthly electronic PAYE/class 1 NICs/student loan payment

    If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 Mar 2021

  • Intrastat

    Due date for payment of supplementary declarations for February 2021.

19 Mar 2021

  • CIS return

    Construction Industry Scheme: monthly return due for period up to 5th of previous month.

  • Monthly postal PAYE/class 1 NICs/student loan payment

    If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from February 2021.

07 Mar 2021

  • VAT return

    Due date for January VAT returns unless exempted.

03 Mar 2021

  • Spring Budget 2021

    The Spring Budget 2021 will take place on 3 March 2021.

01 Mar 2021

  • Domestic VAT reverse charge in the construction sector

    The domestic VAT reverse charge must be used for most supplies of building and construction services. It applies to VAT-registered firms operating under the CIS.