Filing deadlines: February to June 2021

At-a-glance guide to key dates from PAYE cheque payments to corporation tax fourth quarterly instalments

2 February

Forms P46(Car) for the quarter ended 5 January (where benefits not payrolled) to reach HMRC by this date.

5 February

Employment intermediary’s quarterly report (5 October to 5 January) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances).

19 February

PAYE cheque payments for the month ended 5 February should reach HMRC by this date (22 February for electronic payments).

Deadline for filing online Construction industry scheme return for the month ended 5 February.

1 March

Commencement of VAT construction industry reverse charge – systems need to be in place.

2 March

Deadline for payment of any outstanding income and capital gains tax in respect of personal tax returns for 2019/20 to avoid 5% surcharge (last date to avoid surcharge is 30 days after 31 January).

Deadline for making a Time to Pay arrangement for self-assessment tax due on 31 January 2021 in order to avoid 5% surcharge.

14 March

Corporation tax fourth quarterly instalment payment for very large companies with annual taxable profits exceeding £20m (reduced if company is a member of one or more 51% groups) with an accounting period beginning on 1 April 2020.

19 March

Deadline for filing online construction industry scheme return for the month ended 5 March.

PAYE cheque payments for the month ended 5 March should reach HMRC by this date (22 March for electronic payments).

31 March

End of corporation tax financial year.

Repayment of deferred VAT falls due in full (unless opting in to the VAT deferral new payment scheme).

Currently scheduled end of reduced 5% VAT rate for leisure and hospitality sectors.

Extended 90-day deadline for notifying HMRC in writing of an option to charge VAT on supplies of land or property made before 31 March 2021 ends.

Temporary extended nil rate bands for SDLT, LBTT and LTT end.

4 April

Gender pay gap report publishing deadline for businesses and charities for year ended 5 April 2020.

5 April

Last day of the 2020/21 tax year and the deadline for various tax claims and elections as well as use of capital gains tax annual allowances and use of annual limit for pension contributions.

Last date to register to payroll benefits in kind for 2021/22.

6 April

Commencement of new off-payroll labour rules – systems need to be in place.

14 April

Corporation tax fourth quarterly instalment payment for accounting periods ended 31 December 2020.

19 April

PAYE cheque payments for the month ended 5 April should reach HMRC (22 April for electronic payments). This is also the deadline for the payment of any other outstanding PAYE and NIC liabilities for 2020/21.

19 April

Deadline for filing online construction industry scheme return for the month ended 5 April.

30 April

Deadline for submitting return for properties within the scope of the Annual Tax on Enveloped Dwellings (ATED) on 1 April 2021, and for paying any tax due for 2021/22.

Inheritance tax due on lifetime transfers between 6 April and 30 September 2020.

3 May

Forms P46(Car) for quarter ended 5 April (where benefits not payrolled) to reach HMRC by this date.

5 May

Employment intermediary’s quarterly report (6 January to 5 April) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances).

19 May

PAYE cheque payments for the month ended 5 May should reach HMRC (22 May for electronic payments).

Deadline for filing online construction industry scheme return for the month ended 5 May.

31 May

Deadline for employers to give 2020/21 P60 forms to each employee who was working for them at 5 April 2021.

1 June

Deadline for employers to give relevant employees a statement showing the benefits that have had tax collected on them through the payroll in 2020/21.

14 June

Corporation tax first quarterly instalment payment for very large companies with annual taxable profits exceeding £20m (reduced if company is a member of one or more 51% groups) with an accounting period beginning on 1 April 2021.

19 June

Deadline for filing online Construction industry scheme return for the month ended 5 June.

PAYE cheque payments for the month ended 5 June should reach HMRC (22 June for electronic payments).

21 June

Deadline for opting into the VAT deferral new payment scheme.

30 June

Deadline for importers of non-controlled goods into the UK to make delayed supplementary customs declarations, pay related duties and VAT, and submit confirmation of the goods’ origin to claim preferential tariff treatment.

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