Dates & deadlines

31 January 2021

• Balancing payment

  Midnight deadline to pay any outstanding tax you owe from 2018/19.

• First payment on account

  Midnight deadline to pay half of any tax owed for 2019/20. Because of COVID-19, it’s possible to defer this until 31 January 2022.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2020.

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

• Personal tax returns (online)

  Midnight deadline to submit online tax returns for 2019/20 through self-assessment.

01 February 2021

• Corporation tax payment

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

07 February 2021

• VAT return

  Due date for December VAT returns unless exempted.

14 February 2021

• EC sales list

  Deadline for paper monthly or quarterly return filing.

19 February 2021

• 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 January 2021.

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.