Dates & deadlines

19 October 2021

  • CIS return

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

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.