Taxation

Filing deadlines: December 2021

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

Paul Campbell

Paul is the founder of CAB digital accountants along with his wife Pam, and is a Chartered Accountant with extensive experience in industry and practice

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