Tax and Business Calendar

21 January 2021

• EC sales list (online)

  Online deadline to report the value of goods and services supplied to VAT-registered businesses in EU member states.

• Intrastat

  Due date for payment of supplementary declarations for December 2020.

22 January 2021

• Employers’ monthly PAYE (online)

  Monthly deadline for electronic payments of PAYE, Class 1 NICs and student loan deductions from December 2020.

• Employers’ quarterly PAYE (online)

  Quarterly deadline for electronic payments of PAYE, Class 1 NICs and student loan deductions from Q3 2020/21.

• CIS return (online)

  Monthly CIS deadline for online returns following the last month.

31 January 2021

• Balancing payment

  Midnight deadline to pay any outstanding tax you owe from 2018/19.

• First payment on account

  Midnight deadline to pay half of any tax owed for 2019/20. Because of COVID-19, it’s possible to defer this until 31 January 2022.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2020.

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

• Personal tax returns (online)

  Midnight deadline to submit online tax returns for 2019/20 through self-assessment.