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Key dates for your diary.
1 April 2020
- Payment of corporation tax for accounting periods ended 30 June 2019 for SMEs not liable to pay by instalments.
- Multiple contractors to advise HMRC that they wish to be treated as a single contractor for 2020-21.
- Corporate capital loss restriction and cap on payable R&D tax credit.
Digital services tax introduced.
5 April 2020
- 2019-20 tax year end.
Pay unpaid 2013-14 class 3 NICs.
6 April 2020
- Start of 2020-21 tax year.
7 April 2020
- Due date for VAT returns and payment for 28 February 2020 quarter (electronic payment).
14 April 2020
- Quarterly corporation tax instalment for large companies depending on accounting year end.
Submit forms CT61 and pay tax for the quarter ended 31 March 2020.
19 April 2020
Payment of PAYE, NIC, construction scheme industry and student loan liabilities for month ended 5 April 2020 if not paying electronically.Payment of PAYE liability for quarter ended 5 April 2020 if average monthly liability is less than £1,500.
21 April 2020
File online monthly EC sales list.
Submit supplementary intrastat declarations for March 2020.
22 April 2020
- PAYE, NICs and student loan liabilities should have cleared HMRC’s bank account.
30 April 2020
- Companies House should have received accounts of private companies with 31 July 2019 year end and PLCs with 31 October 2019 year end.
- HMRC should have received CT SA returns for companies with accounting periods ended 30 April 2019.
