Tax and business calendar

19 Jun 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, 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 Jun 2021

• Intrastat

  Due date for payment of supplementary declarations for May 2021.

22 Jun 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.

30 Jun 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 30 June 2020 to be submitted to HMRC.

• CT61

  End of CT61 quarterly period.

01 Jul 2021

• Corporation tax payment

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

06 Jul 2021

• PAYE settlement agreements

  Final date for agreeing any PAYE settlement agreements for 2020/21.

07 Jul 2021

• VAT return

  Due date for May VAT returns unless exempted.

21 Jul 2021

• Intrastat

  Due date for payment of supplementary declarations for June 2021.

22 Jul 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.

• Quarterly electronic PAYE/class 1 NICs payment

  Q1 (2021/22) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

• NICs electronic payments for 2019/20

  Deadline for any electronic payments to reach HMRC for any outstanding class 1A NICs for the year ending 5 April 2020.

31 Jul 2021

• Corporation tax return

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

• Deadline for self-assessment (payment on account)

  Deadline for second payment on account for tax year ended 5 April 2020.

• Company accounts filing deadline

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

01 Aug 2021

• Corporation tax payment

  Corporation tax payment due for year end 31 October 2020, for those companies not liable to pay their liability by instalments.

07 Aug 2021

• VAT return

  Due date for June VAT returns unless exempted.

19 Aug 2021

• CIS return

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