Reminders for your diary
| February 2021 | |
|---|---|
| 2 | Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2021. |
| 19 | PAYE, Student loan and CIS deductions are due for the month to 5 February 2021. |
| March 2021 | |
|---|---|
| 1 | New Advisory Fuel Rates (AFR) for company car users apply from today. |
| 3 | 5% late payment penalty on any 2019/20 outstanding tax which was due on 31 January 2021 and still remains unpaid. |
| 19 | PAYE, Student loan and CIS deductions are due for the month to 5 March 2021. |
| 31 | End of corporation tax financial year. End of CT61 quarterly period. Filing date for Company Tax Return Form CT600 for period ended 31 March 2020. Last minute planning for tax year 2020/21 - please contact us for advice. |
| April 2021 | |
|---|---|
| 1 | Digital links required in Making Tax Digital for VAT returns. |
| 5 | Last day of 2020/21 tax year. Deadline for 2020/21 ISA investments and pension contributions. Last day to make disposals using the 2020/21 CGT exemption. |
| 14 | Due date for income tax for the CT61 period to 31 March 2021. |
| 19 | Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2020/21 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year. PAYE quarterly payments are due for small employers for the pay periods 6 January 2021 to 5 April 2021. PAYE, Student loan and CIS deductions are due for the month to 5 April 2021. Deadline for employers' final PAYE return to be submitted online for 2020/21. |
