Tax and business calendar

01 Feb 2021

• Corporation tax payment

  Corporation tax payment due for year end 30 April 2020, for those companies not liable to pay their liability by instalments.

07 Feb 2021

• VAT return

  Due date for December VAT returns unless exempted.

14 Feb 2021

• EC sales list

  Deadline for paper monthly or quarterly return filing.

19 Feb 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 January 2021.

• CIS return

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

21 Feb 2021

• Intrastat

  Due date for payment of supplementary declarations for January 2021.

• EC sales list

  Deadline for online monthly or quarterly return filing.

22 Feb 2021

• 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.

28 Feb 2021

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 29 February 2020 to be submitted to HMRC.

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.

01 Mar 2021

• VAT reverse charge

  Domestic reverse VAT charge will apply for building and construction services.

• Corporation tax payment

  Corporation tax payment due for year end 31 May 2020, for those companies not liable to pay their liability by instalments.

• Domestic VAT reverse charge in the construction sector

  The domestic VAT reverse charge must be used for most supplies of building and construction services. It applies to VAT-registered firms operating under the CIS.

07 Mar 2021

• VAT return

  Due date for January VAT returns unless exempted.

14 Mar 2021

• EC sales list

  Deadline for paper monthly or quarterly return filing.

19 Mar 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 February 2021.

• CIS return

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

21 Mar 2021

• EC sales list

  Deadline for online monthly or quarterly return filing.

• Intrastat

  Due date for payment of supplementary declarations for February 2021.

22 Mar 2021

• 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.