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Key dates for your diary.
1 October 2021
- Payment of corporation tax liabilities for periods ended 31 December 2020 for small and medium-sized companies not liable to pay in instalments.
5 October 2021
- Tell HMRC about income tax or CGT liabilities for 2020-21 if a return or notice to file has not been received.
7 October 2021
- VAT return and payment for 31 August 2021 quarter (online).
14 October 2021
- Submit form CT61 and pay tax for quarter ended 30 September 2021.
- Quarterly corporation tax instalment for large companies depending on accounting year end.
Monthly EC sales list (paper return) – relevant only to a business selling goods based in Northern Ireland.
19 October 2021
- PAYE/CIS liabilities for month ended 5 October 2021 if by cheque.
- File monthly CIS return.
- PAYE settlement agreement liabilities if paying by cheque.
Payment of PAYE liability for quarter ended 5 October 2021 if average monthly liability is less than £1,500.
21 October 2021
- File online monthly EC sales list – relevant only to a business selling goods based in Northern Ireland.
Submit supplementary intrastat declarations for September 2021 – arrivals only for a GB business, arrivals and despatch for a business in Northern Ireland.
22 October 2021
- PAYE/CIS liabilities for month ended 5 October (online) and PAYE for quarter ended 5 October 2021 if average monthly liability is less than £1,500 (online).
PAYE settlement agreement liabilities (online).
31 October 2021
- Submit 2020-21 paper SA tax returns.
- Right to make a return request for 2017-18 under ITEPA 2003, s 711.
