Dates & Deadlines

21 October 2021

• Intrastat

  Due date for payment of supplementary declarations for September 2021.

22 October 2021

• Electronic PAYE settlements

  You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).

• Quarterly electronic PAYE/NIC payment

  Q2 (2021/22) PAYE/NIC payment due where paid electronically in order to avoid 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.

31 October 2021

• Paper deadline for self-assessment

  Deadline for paper submission of self-assessment tax return for tax year ended 5 April 2020.

• Company accounts filing deadline

  Deadline for filing your annual accounts is 9 months after your company’s financial year ends.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 October 2020 to be submitted to HMRC.

01 November 2021

• Corporation tax payment

  Corporation tax payment due for year end 31 January 2021, for those companies not liable to pay their liability by instalments.

07 November 2021

• VAT return

  Due date for September VAT returns unless exempted.

19 November 2021

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.