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Filing deadlines: October – December 2021

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

 

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