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Tax Calendar 2020/2021
| April 2020 | |
| 5 | Last day of the 2019/20 tax year. Also last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's |
| 14 | Return and Payment of CT61 tax due for quarter to 31 March 2020 |
| 19 | Deadline for Employers' 2019/20 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/4/2020 or quarter 4 of 2019/20 for small employers. "IR35 Tax" also due |
| 30 | Additional daily penalties of £10 per day up to a maximum of £900 for failing to file 2018/19 self assessment tax return due on 31 January 2020 |
| May 2020 | |
| 2 | Last day for car change notifications in the quarter to 5 April - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/5/2020 |
| 31 | Deadline for copies of P60 to be issued to employees for 2019/20 |
| June 2020 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/6/2020 |
| July 2020 | |
| 5 | Deadline for PAYE settlement agreement for 2019/20 |
| 6 |
Deadline for 2019/20 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees Deadline for employers to report share incentives for 2019/20 - form 42 |
| 14 | Return and Payment of CT61 tax due for quarter to 30 June 2020 |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/7/2020 or quarter 1 of 2020/21 for small employers Class 1A NIC due in respect of the tax year 2019/20 |
| 31 | Second self assessment payment on account due for 2019/20 Second 5% penalty surcharge on any 2018/19 outstanding tax due on 31 January 2020 still unpaid Deadline for Tax Credits to finalise claims for 2019/20 and renew claims for 2020/21 Half yearly Class 2 NIC payment due Penalty of 5% of tax due or £300, whichever is greater for 2018/19 personal tax returns still not filed |
| August 2020 | |
| 2 | Last day for car change notifications in the quarter to 5 July - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/8/2020 |
| September 2020 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/9/2020 |
| 30 | Closing date to claim Small Business Rate Relief for 2019/20 in England |
| October 2020 | |
| 1 | Due date for payment of Corporation Tax for the year ended 31 December 2019 |
| 5 | If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2019/20 |
| 14 | Return and payment of CT61 tax due for quarter to 30 September 2020 |
| 19 | Tax and Class 1B national insurance due on PAYE settlements for 2019/20 |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/10/2020 or quarter 2 of 2020/21 for small employers |
| 31 | Deadline for 2019/20 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2021/22 PAYE code (for underpayments of up to £3000 only) |
| November 2020 | |
| 2 | Last day for car change notifications in the quarter to 5 October - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/11/2020 |
| December 2020 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/12/2020 |
| 30 | Deadline for 2019/20 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2021/22 PAYE code (for underpayments of up to £3000 only) |
| January 2021 | |
| 1 | Due date for payment of Corporation Tax for the year ended 31 March 2020 |
| 14 | Return and payment of CT61 tax due for quarter to 31 December 2020 |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/1/2021 or quarter 3 of 2020/21 for small employers |
| 31 | Deadline for filing 2020 Self Assessment personal, partnership and trust Tax Returns -
£100 first penalty for late filing even if no tax is due or tax due is paid on time Balancing self assessment payment due for 2019/20 Capital gains tax payment due for 2019/20 First self assessment payment on account due for 2020/21 Interest accrues on all late payments Half yearly Class 2 NIC payment due Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2018/19 5% penalty for late payment of tax unpaid for 2018/19 self assessment |
| February 2021 | |
| 2 | Last day for car change notifications in the quarter to 5 January - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/2/2021 |
| 28 | Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2019/20 outstanding tax due on 31 January 2021 still unpaid |
| March 2021 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/3/2021 |
| 31 | Last minute tax planning for the 2020/21 tax year. Ensure you use up all exemptions to which you are entitled |
| April 2021 | |
| 5 | End of 2020/21 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's |
| 14 | Return and payment of CT61 tax due for quarter to 31 March 2021 |
| 19 | Deadline for Employers' 2020/21 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. |
| 19 | PAYE/NIC, student loan and CIS deductions due for month to 5/4/2021 or quarter 4 of 2020/21 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2020/21 |
| 30 | Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2021 |
