Coronavirus support schemes, tax and Companies House - George Hay
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KEY DATES FOR Coronavirus support schemes, tax and Companies House In addition to the dates listed, Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly installments). The deadline for Corporation Tax Returns is 12 months after the company’s year-end. Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on. Published on 17 December 2020
DEC
2 December 7 December
1 December 14 December
Increased National VAT returns and
New Coronavirus Last day to make
Restrictions in payments due for
Job Retention CJRS claims for
England end. Accounting Quarter
2020 Scheme (CJRS)
rules come into
effect, meaning
period ending
31 October.
November.
employees serving
notice can no longer
be claimed for and
details of employers’
claims will be
published. 19 December 22 December
Deadline for postal Deadline for electronic
New Advisory Fuel payments of PAYE, NICs remittance of PAYE, NICs
Rates (AFR) applies and CIS to HMRC. and CIS to HMRC.
for company car
users.
30 December 31 December
29 December
Deadline for filing Brexit transition period ends at 11pm UK-time.
Last date to amend
Income Tax return
a CJRS claim
with HMRC if Tax to Deadline for filing of accounts with Companies House for
Coronavirus for November
be collected through accounting periods ended 31 March 2020.
business support where it has been
PAYE Code Number.
measures are underclaimed.
listed in bold.
JAN
7 January 19 January 22 January
14 January 28 January
VAT returns and Deadline for Deadline for
payments due for Last day to postal payments electronic Last date
Accounting Quarter make CJRS of PAYE, NICs and remittance of to amend a
2021 period ending
30 November
claims for
December.
CIS to HMRC. PAYE, NICs and
CIS to HMRC.
CJRS claim
for December,
where it
2020.
Quarterly has been
payment PAYE, underclaimed.
Tax and NIC for
the period ended
5 January 2021.
29 January 31 January
Deadline to Deadline for Self-Assessment payments on account deferred from 31 July 2020 for taxpayers
apply for the who do not arrange an additional 12-month repayment plan through the HMRC self-service Time
third round to Pay facility, or who have more than £30,000 of Self-Assessment liabilities.
of the Self-
Employment Payments for the Coronavirus apprenticeship scheme come to an end.
Income
Support
Deadline for paying Self-Assessment balancing payment and capital gains tax for tax year ended
Scheme
5 April 2020. Deadline for the first payment on Self-Assessment account for 2020/21.
(SEISS).
Coronavirus Final online deadline for 2019-20 Self-Assessment tax return.
business support
measures are Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2020.
listed in bold.
FEB
2 February 5 February
Forms P46(Car) for the quarter Employment intermediary’s quarterly report
ended 5 January (where benefits (6 October to 5 January) of agency workers
are not payrolled) to reach HMRC. paid gross (the end-user organisation can
2021 be classed as the employment intermediary
in some circumstances).
7 February 19 February
15 February
VAT returns and payments due Deadline for postal payments
for Accounting Quarter period Last day to make CJRS claims of PAYE, NICs and CIS to HMRC.
ending 31 December 2020. for January.
22 February 28 February
Deadline for electronic Deadline for filing of accounts
remittance of PAYE, NICs with Companies House for
and CIS to HMRC. accounting periods ended
Coronavirus
31 May 2020.
business support
measures are
listed in bold.
3 March
MAR
19 March
1 March Budget Day. 15 March
Deadline for postal
Last date to amend Last day to make payments of PAYE,
a CJRS claim for CJRS claims for NICs and CIS to HMRC.
2021 January where it has
been underclaimed.
7 March
VAT returns and payments
February.
due for Accounting Quarter
Introduction of period ending 31 January.
postponed VAT
reverse charge
for construction.
New Advisory Fuel 22 March 29 March
Rates (AFR) applies for Bank of England COVID-19 Corporate Last date to
company car users. Financing Facility closes. amend a CJRS
claim for February
Deadline for electronic remittance where it has been
of PAYE, NICs and CIS to HMRC. underclaimed.
31 March
Deadline for payments The temporary Stamp Duty Last date to apply for the Deadline for filing
of VAT payments deferred Land Tax holiday ends. Bounce Back Loan Scheme, the of accounts with
between March and Coronavirus Business Interruption Companies House for
Coronavirus June 2020 for businesses Temporary cut to VAT Loan Scheme (CBILS), the accounting periods
business support that do not opt to pay in 11 on certain supplies within Coronavirus Large Business ended 30 June 2020.
measures are equal installments over the the hospitality and leisure Interruption Loan Scheme
listed in bold. 2021-2022 financial year. sectors ends. (CLBILS) and the Future Fund.APR
6 April 7 April
5 April 14 April
First day of the new tax VAT returns and payments
COVID-19 one-year year. due for Accounting Quarter Last day to make
business rates period ending 28 February. CJRS claims for
2021 holiday ends. Introduction of new IR35
rules for the private sector.
March.
Last day a usual
Companies House
filing deadline can
be extended for a
further three months.
19 April 22 April
The last day that
tax refunds can be Deadline for postal Quarterly payment PAYE, Tax and NIC for the period ended
claimed in respect payments of PAYE, NICs 5 April 2021.
of tax overpaid for and CIS to HMRC.
the tax year ending Deadline for electronic remittance of PAYE, NICs and CIS to
5 April 2017. HMRC.
28 April 2021 30 April
Last date to amend CJRS due to close.
a CJRS claim for
Coronavirus March where it has Deadline for filing of accounts with Companies House for
business support been underclaimed. accounting periods ended 31 July 2020.
measures are
listed in bold.MAY
2 May 5 May 7 May
Forms P46(Car) for the Employment intermediary’s quarterly VAT returns and payments due
quarter ended 5 April (where report (6 January to 5 April) of agency for Accounting Quarter period
benefits are not payrolled) workers paid gross (the end-user ending 31 March.
2021 to reach HMRC. organisation can be classed as the
employment intermediary in some
circumstances).
19 May 22 May
14 May
Deadline for postal payments Deadline for electronic
Last day to make CJRS claims of PAYE, NICs and CIS to HMRC. remittance of PAYE, NICs
for April. and CIS to HMRC.
31 May
28 May
P60s to be given to all employees.
Last date to amend a CJRS
claim for April where it has Deadline for filing of accounts with
Coronavirus been underclaimed. Companies House for accounting
business support
periods ended 31 August 2020.
measures are
listed in bold.Where we refer to the Companies House filing dates, throughout this publication, these deadlines do not take into account the 3-month extensions currently available as a result of Coronavirus. Given that the self-assessment deadlines and Corporation Tax deadlines remain the same, adhering to the Companies House filing deadlines outlined within, wherever possible, is advisable. This is intended as a helpful guide for reference use and the dates included within it have been checked against gov.uk. However, this list is not exhaustive and there are exceptions to some of the dates in certain circumstances. If you have any queries about the dates or deadlines included, please feel free to contact a member of our team. The information included within this document is correct, to the best of our knowledge, at the time of publication but is subject to change.
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