Key Dates and Deadlines
| Payment Dates | 2020-21 | 2019-20 |
| Income Tax and Class 4 NIC’s: | ||
| First interim Income Tax payment | 31 January 2021 | 31 January 2020 |
| Second interim Income Tax payment | 31 July 2021 | 31 July 2020* |
| Final balancing Income Tax payment | 31 January 2022 | 31 January 2021 |
| Capital Gains Tax payment | 31 January 2022 | 31 January 2021 |
| Corporation Tax is due 9 months and 1 day after the end of accounting period (or by quarterly instalments if large company). | ||
| *There was an option to delay the second payment on account of 2019-20 Income Tax to 31 January 2021 as part of the governments coronavirus measures. Following the publication of the ‘Winter Economy Plan’ on 24 September 2020, it will now be possible to benefit from a separate additional 12-month extension using HMRC’s “Time to Pay” self-service facility. This option will also apply for other payments due in January 2021 extending the deadline until January 2022. | ||
| 2018-19 Return filing deadlines | ||
| Issue P60s to employees | 31 May 2020 | |
| Forms P9D, P11D and P11D(b) – and appropriate copies to employees | 06 July 2020 | |
| Self Assessment Tax Return – paper version | 31 October 2020 | |
| SATR Online to have unpaid tax of up to £17,000 (depending on income levels) collected through the 2020-21 PAYE code | 30 December 2020 | |
| Self Assessment Tax Return – online version | 31 January 2021 |
Disclaimer
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