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1 January 2021
- Payment of corporation tax liabilities for accounting periods ended 31 March 2020 for small and medium-sized companies not liable to pay by instalments.
7 January 2021
- Due date for VAT returns and payment for 30 November 2020 quarter (electronic payment).
14 January 2021
- Forms CT61 to be submitted and tax paid for the quarter ended 31 December 2020.
- Quarterly corporation tax instalment for large companies depending on accounting year end.
19 January 2021
- Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2021 if not paying electronically.
- File monthly construction industry scheme return.
- Payment of PAYE liability for quarter ended 5 January 2021 if average monthly liability is less than £1,500.
21 January 2021
- Submit supplementary intrastat declarations for December 2020.
22 January 2021
- PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.
31 January 2021
- Electronic filing date for 2019-20 personal, partnership and trust self-assessment (SA) tax returns.
- Deadline for various claims.
- Balance of 2019-20 SA liabilities.
- Payment of first instalment of 2020-21 SA liabilities including class 2 NICs.
- 2018-19 SA tax returns to be amended by this date.
- ‘Vulnerable person election’ by trustees where the effective date is during 2018-19 (form VPE1).
- Election under TCGA 1992, s 169Q to disapply TCGA 1992, s 127 for reorganisations in 2018-19
- Election to opt out of pre-owned assets charge if this would first arise during 2019-20 (form IHT500).
- Repayment claim for 2019-20 class 2 NICs if a small earnings election was possible.
- Provision of final 2020-21 tax credit claims assuming that estimates had been provided by 31 July 2020.
- Reinstatement of 2020-21 tax credit claim if ‘good cause’ is shown for missing the 31 July 2020 deadline.
- Companies House should have received accounts of private companies with 30 April 2020 year ends and public limited companies with 31 July 2020 year ends.
- HMRC should now have received corporation tax self-assessment returns for companies with accounting periods ended 31 January 2020.
