NEWS
March 4, 2021
Make the payment on the previous working day where the due date falls on a weekend/bank holiday.
Every month
19 Submit CIS contractors’ monthly return.
22 PAYE/NICs/CIS deductions paid electronically for period ending 5th of the month (19th if not paying electronically).
Month end
Submit CT600 for year ending 12 months previously.
Last day to amend CT600 for year ending 24 months previously.
April 2021
1 Pay any outstanding tax for 2019/20 or make a Time to Pay arrangement, to avoid a late payment penalty.
July 2021
1 SDLT 0% band reduces from £500,000 to £250,000.
5 Last date to agree a new PAYE Settlement Agreement (PSA) for 2020/21.
6 Deadline for employers to return forms P11D (expenses) and P11D (b) (benefits) for 2020/21 to HMRC and provide copies to employees.
22 Pay class 1A NICs (19 July if not paying electronically).
31 Confirm tax credit claims for 2020/21 and renewal for 2021/22. Second payment on account for 2020/21 income tax and class 4 NICs.
August 2021
1 Penalty of 5% of the tax due or £300, whichever is the greater, where the 2019/20 tax return has not been filed.
October 2021
1 SDLT 0% band reduces from £250,000 to £125,000. VAT rate on hospitality, holiday accommodation and attractions increases from 5% to 12½.
5 Deadline to register for self-assessment for 2020/21.
22 Pay tax and class 1B NICs on PSAs (19th if not paying electronically).
31 Deadline for 2020/21 tax return if filed on paper.
December 2021
30 Deadline to submit 2020/21 tax return online to have underpaid PAYE tax collected through the 2022/23 tax code.
January 2022
31 Submit 2020/21 self-assessment tax return online. Pay balance of 2020/21 income tax, class 4 NICs, all of class 2 NICs and balance of CGT, plus first payment on account for 2021/22 income tax and class 4 NICs.
February 2022
1 Initial penalty imposed where the 2020/21 tax return has not been filed or has been filed on paper after 31 October 2021.
March 2022
2 Last day to pay 2020/21 tax to avoid automatic 5% penalty.
April 2022
1 VAT rate on hospitality, holiday accommodation and attractions increases from 12½% to 20%.
PLEASE NOTE: By the very nature of this type of information the details of tax law might have changed since they were published, so contact your Barnes Roffe partner before acting on any matter contained in this document.
West London
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East London
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London, E11 1GA
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South London
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London Bridge
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London, SE1 0NQ
73–81 Southwark Bridge Road,
London, SE1 0NQ
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City London
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London, EC2M 1JH
London, EC2M 1JH
T +44 (0) 20 3890 7360
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PLEASE NOTE: By the very nature of this type of information the details of tax law might have changed since they were published, so contact your Barnes Roffe partner before acting on any matter contained in these documents.
