14 Apr 2021
Due date for income tax for the CT61 period to 31 March 2021.
07 Apr 2021
Due date for February VAT returns unless exempted.
06 Apr 2021
Car benefit multiplier
Car benefit multiplier rises to £24,600.
Company van benefit
Company van benefit charge rises £3,500, multiplier rises to £669.
Off-payroll (IR35) rules extend to the private sector
Medium and large-sized private-sector organisations assume responsiblity for determining if a contract is inside or outside of IR35.
Start of new tax year
Start of the 2021/22 tax year.
01 Apr 2021
National living wage
National living wage increases from £8.72 to £8.91 an hour for over-23s.
Corporation tax payment
Corporation tax payment due for year end 30 June 2020, for those companies not liable to pay their liability by instalments.
End of MTD 'soft-landing' period
Digital links become a requirement for businesses operating under MTD for VAT.
31 Mar 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 31 March 2020 to be submitted to HMRC.
End of CT61 quarterly period.
End of corporation tax financial year.
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.
21 Mar 2021
Due date for payment of supplementary declarations for February 2021.
19 Mar 2021
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
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.
07 Mar 2021
Due date for January VAT returns unless exempted.
03 Mar 2021
Spring Budget 2021
The Spring Budget 2021 will take place on 3 March 2021.
01 Mar 2021
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.