Tax filing deadlines July 2021

A handy guide on tax filing deadlines in July 2021 from Naail & Co

1 July

• Corporation tax due for accounting periods ended 30 September 2020 (where not payable by instalments)

5 July 

• Deadline for applying for a PAYE settlement agreement (PSA) to have effect for the first time for 2020-21

6 July

• P11Ds and P11D(b) for 2020-21 due to be submitted to HMRC and copies of P11Ds to be provided to employees
  Employment-related securities (ERS) return deadline for 2020-21

7 July

• VAT returns and payments due for quarter ended 31 May 2021

14 July

• Coronavirus Job Retention Scheme (CJRS) claims due for June 2021
• CT61 returns and payments due for quarter ended 30 June 2021
• Corporation tax instalment payments due for large companies as follows:
  Year ended 31 March 2021 – instalment 4
  Year ended 30 June 2021 – instalment 3
  Year ended 30 September 2021 – instalment 2
  Year ended 31 December 2021 – instalment
• Corporation tax instalment payments due for very large companies as follows:

Year ended 31 July 2021 – instalment 4
Year ended 31 October 2021 – instalment 3
Year ended 31 January 2021 – instalment 2
Year ended 30 April 2022 – instalment 1
19 July

• CIS returns due for month ended 5 July 2021
• EPS due for month ended 5 July 2021 so HMRC can apply a reduction on what is owed from FPS
• PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2021 (paid non-electronically)
• PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2021 (paid non-electronically)
• Class 1A NIC due for 2020-21 (paid non-electronically)

22 July

• PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2021 (paid electronically)
• PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2021 (paid electronically)
• Class 1A NIC due for 2020-21 (paid electronically)

 30 July

• Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2021

31 July

• Personal and trustee second self-assessment payments on account due for 2020-21
• Corporation tax return due for accounting periods ended 31 July 2020
• Deadline for amending corporation tax returns for accounting periods ended 31 July 2019
• Inheritance tax due for deaths in January 2021