Tax filing deadline: October to December 2021

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the deadline for notifying chargeability for income tax and capital gains tax to final claims for coronavirus job retention scheme.

1 October

Corporation tax payment for companies with 31 December 2020 year end (where payments not required by quarterly instalments)

5 October

Notify chargeability for income tax/capital gains tax for 2020/21 if not registered for self-assessment

14 October

Corporation tax second quarterly instalment payment for accounting periods ending 31 December 2021

14 October

Deadline to claim for Coronavirus Job Retention Scheme (CJRS) for September 2021 claims

18 October

PAYE cheque payments for the month ended 5 October should reach HMRC by this date (22 October for electronic payments)

19 October

File online Construction industry scheme return for the month ended 5 October

31 October

Paper submission of personal tax returns for 2020/21 if HMRC is to calculate liability (unless notice issued by HMRC after 31 July 2021, in which case deadline is three months after date of issue of notice)

2 November

Forms P46(Car) for quarter ended 5 October (where benefits not payrolled) to reach HMRC by this date

5 November

Employment intermediary’s quarterly report (6 July to 5 October) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances)

19 November

PAYE cheque payments for the month ended 5 November should reach HMRC by this date (22 November for electronic payments)

19 November

File online Construction industry scheme return for the month ended 5 November

14 December

Corporation tax third quarterly instalment payment for very large companies with annual taxable profits exceeding £20m (reduced if company is a member of one or more 51% groups) with an accounting period beginning on 1 April 2021

19 December

PAYE cheque payments for the month ended 5 December should reach HMRC by this date (22 December for electronic payments)

19 December

File online Construction industry scheme return for the month ended 5 December

30 December

Deadline for online submission of personal tax returns for 2020/21 where the taxpayer wishes to settle outstanding underpayments of tax of less than £3,000 as deductions through the PAYE system

31 December

Deadline for filing corporation tax returns for accounting periods ended 31 December 2020

Our service to you

If you are a self employed, business owner/director of company looking to get your accountancy and taxation matters sorted, look no further. We, at Naail & Co, are pro-active and easily accessible accountants and tax advisors, who will not only ensure that all your filing obligations are up to date with Companies House and HMRC, but also you do not pay a penny more in taxes than you have to. We work on a fixed fee basis and provide same day response to all your phone and email enquiries. We will also allocate a designated accounts manager who would have better understanding of your and business financial and taxation affairs. Book a free consultation call using the link below.

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