In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the deadline for notifying chargeability for income tax and capital gains tax to final claims for coronavirus job retention scheme
1 October
Corporation tax payment for companies with 31 December 2020 year end (where payments not required by quarterly instalments)
5 October
Notify chargeability for income tax/capital gains tax for 2020/21 if not registered for self-assessment
14 October
Corporation tax second quarterly instalment payment for accounting periods ending 31 December 2021
14 October
Deadline to claim for Coronavirus Job Retention Scheme (CJRS) for September 2021 claims
18 October
PAYE cheque payments for the month ended 5 October should reach HMRC by this date (22 October for electronic payments)
19 October
File online Construction industry scheme return for the month ended 5 October
31 October
Paper submission of personal tax returns for 2020/21 if HMRC is to calculate liability (unless notice issued by HMRC after 31 July 2021, in which case deadline is three months after date of issue of notice)
2 November
Forms P46(Car) for quarter ended 5 October (where benefits not payrolled) to reach HMRC by this date
5 November
Employment intermediary’s quarterly report (6 July to 5 October) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances)
19 November
PAYE cheque payments for the month ended 5 November should reach HMRC by this date (22 November for electronic payments)
19 November
File online Construction industry scheme return for the month ended 5 November
14 December
Corporation tax third 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 December
PAYE cheque payments for the month ended 5 December should reach HMRC by this date (22 December for electronic payments)
19 December
File online Construction industry scheme return for the month ended 5 December
30 December
Deadline for online submission of personal tax returns for 2020/21 where the taxpayer wishes to settle outstanding underpayments of tax of less than £3,000 as deductions through the PAYE system
31 December
Deadline for filing corporation tax returns for accounting periods ended 31 December 2020
