Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

19 Apr 2021

Monthly postal PAYE/class 1 NICs/student loan payment

If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from March 2021.
Quarterly postal PAYE/class 1 NICs payment

Q4 (2019/20) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
CIS return

Construction Industry Scheme: monthly return due for period up to 5th of previous month.

Quarterly electronic PAYE/class 1 NICs payment

Q4 (2019/20) PAYE/NIC payment due in order to avoid an automatic interest charge.
Monthly electronic PAYE/class 1 NICs/student loan payment

If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

Company accounts filing deadline

Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends, unless Companies House grants a discretionary three-month extension.
Corporation tax return

Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 April 2020 to be submitted to HMRC.

Details of expired compliance and regulatory deadlines.