Dates & deadlines
30 June 2021
Company accounts filing deadline
Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 June 2020 to be submitted to HMRC.
End of CT61 quarterly period.
01 July 2021
Corporation tax payment
Corporation tax payment due for year end 30 September 2020, for those companies not liable to pay their liability by instalments.
06 July 2021
PAYE settlement agreements
Final date for agreeing any PAYE settlement agreements for 2020/21.
07 July 2021
Due date for May VAT returns unless exempted.
21 July 2021
Due date for payment of supplementary declarations for June 2021.
22 July 2021
NICs electronic payments for 2019/20
Deadline for any electronic payments to reach HMRC for any outstanding class 1A NICs for the year ending 5 April 2020.
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.
Quarterly electronic PAYE/class 1 NICs payment
Q1 (2021/22) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.