Expired deadlines

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.

• Advisory fuel rates

  New fuel rates come into force.

• Corporation tax payment

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

• VAT reverse charge

  Domestic reverse VAT charge will apply for building and construction services.

28 Feb 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 29 February 2020 to be submitted to HMRC.

22 Feb 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 Feb 2021

• EC sales list

  Deadline for online monthly or quarterly return filing.

• Intrastat

  Due date for payment of supplementary declarations for January 2021.

19 Feb 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 January 2021.

14 Feb 2021

• EC sales list

  Deadline for paper monthly or quarterly return filing.

07 Feb 2021

• VAT return

  Due date for December VAT returns unless exempted.

01 Feb 2021

• Corporation tax payment

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

31 Jan 2021

• Personal tax returns (online)

  Midnight deadline to submit online tax returns for 2019/20 through self-assessment.

• 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 January 2020.

• First payment on account

  Midnight deadline to pay half of any tax owed for 2019/20. Because of COVID-19, it's possible to defer this until 31 January 2022.