2 December– 1 January

Corporation Tax:

* Submission of returns for APs ending between 2 December 2020 and 1 January 2021. Payment of tax for small companies** with APs ending between 1 March 2021–31 March 2021

30 December

Income tax:

Deadline for online submission of Self-Assessment tax return for tax year ended 5 April 2021 where HMRC are to collect tax owed (less than £3,000 only) through the PAYE code

2 January– 1 February

Corporation Tax:

* Submission of returns for APs ending between 2 January 2021 and 1 February 2021. Payment of tax for small companies** with APs ending between 1 April 2021–30 April 2021

7 January

VAT:

Return and payment due for the VAT period ending 30 November***

19 January

CIS:

Monthly return (online only) for the tax month 6 December to 5 January****

19 January

PAYE:

Quarterly/monthly PAYE/Class 1 NIC/Apprenticeship levy payments****

31 January

Self-assessment:

Final deadline for online submission of self-assessment tax return for tax year ended 5 April 2021*****

31 January

Self-assessment:

Deadline for paying Self-Assessment tax ‘balancing payment’ for tax year ended 5 April 2021 and for first Self-Assessment tax payment on account for year ended 5 April 2022

Note:

*Company tax returns must be submitted online. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in iXBRL format.
**Small companies are those not required to make corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as large or very large under this should make their instalment payments by the relevant due dates. Corporation Tax must be paid electronically.
***Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later than normal, as noted above. The 7 calendar day extension does not apply in certain exceptional cases. From 1 April 2019, businesses with turnover exceeding the VAT registration threshold (currently £85,000) must also meet the requirements of Making Tax Digital (“MTD”) for VAT.
****Deadline is extended to the 22^nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22^nd day of the month (unless paying by Faster Payment) or 19^th for non-electronic.
*****31 October 2021 paper filing deadline for 2020/21 may be extended if the taxpayer’s circumstances warrant that an online self-assessment return cannot be completed due to various online exclusions published by HMRC. Such paper returns filed by 31 January 2022 will be treated as having a reasonable excuse if accompanied by a reasonable excuse claim.