Expired deadlines

14 Apr 2021

• CT61 payment

  Due date for income tax for the CT61 period to 31 March 2021.

07 Apr 2021

• VAT return

  Due date for February VAT returns unless exempted.

06 Apr 2021

• Car benefit multiplier

  Car benefit multiplier rises to £24,600.

• Company van benefit

  Company van benefit charge rises £3,500, multiplier rises to £669.

• Off-payroll (IR35) rules extend to the private sector

  Medium and large-sized private-sector organisations assume responsiblity for determining if a contract is inside or outside of IR35.

• Start of new tax year

  Start of the 2021/22 tax year.

01 Apr 2021

• National living wage

  National living wage increases from £8.72 to £8.91 an hour for over-23s.

• Corporation tax payment

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

• End of MTD 'soft-landing' period

  Digital links become a requirement for businesses operating under MTD for VAT.

31 Mar 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 31 March 2020 to be submitted to HMRC.

• CT61

  End of CT61 quarterly period.

• Corporation tax

  End of corporation tax financial year.

22 Mar 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 Mar 2021

• Intrastat

  Due date for payment of supplementary declarations for February 2021.

19 Mar 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 February 2021.

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.