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
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.
01 February 2021
Corporation tax payment
Corporation tax payment due for year end 30 April 2020, for those companies not liable to pay their liability by instalments.
07 February 2021
Due date for December VAT returns unless exempted.