Monthly Repeated Dates
• 19th of each month.
Construction Industry Scheme (CIS) deadlines monthly returns
Monthly payment of PAYE/Class 1 NICs if by non-electronic methods
• 22nd of each month.
Online payments – the (or the 19th for non-electronic payments) of PAYE/Class 1 NIC’s
Quarterly Repeated Dates
Quarterly PAYE/NICs payments to clear to HMRC by the following dates if paying by approved electronic methods:
• quarter 1 – 22 July (for quarter ended 5 July).
• quarter 2 – 22 October (for quarter ended 5 October).
• quarter 3 – 22 January (for quarter ended 5 January).
• quarter 4 – 22 April (for quarter ended 5 April).
• (for non-electronic payments the deadline is the 19th).
Key Dates for January 2021
• 1st – payment of Corporation Tax Due for accounting period ended 31st March 2020
• 5th – Submission date for forms P46 (Car) for changes during the last quarter
• 31st – Deadline for submission of SA100 Personal Tax Returns
• 31st – Deadline for payment of tax due for year ended April 2020 and first payment on account for year-end April 2021
• 31st- Deadline for submission of accounts to Companies House for accounting period ended April 2020
• 31st – Deadline for submission of Corporation Tax Returns for accounting period ended 31st January 2020