Tax and Business Calendar

19 September 2021

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 September 2021

• Intrastat

  Due date for payment of supplementary declarations for August 2021.

22 September 2021

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

30 September 2021

• CT61

  End of CT61 quarterly period.

• Company accounts filing deadline

  Deadline for filing your annual accounts is 9 months after your company’s financial year ends.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 September 2020 to be submitted to HMRC.

01 October 2021

• Corporation tax payment

  Corporation tax payment due for year end 31 December 2020, for those companies not liable to pay their liability by instalments.

05 October 2021

• Income tax and capital gains

  Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.

07 October 2021

• VAT return

  Due date for August VAT returns unless exempted.