Dates & deadlines
19 January 2021
Employers’ quarterly PAYE (cheque)
Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2020/21.
Employers’ monthly PAYE (cheque)
Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from December 2020.
CIS return (paper)
Monthly CIS deadline for postal returns following the last tax month.
21 January 2021
EC sales list (online)
Online deadline to report the value of goods and services supplied to VAT-registered businesses in EU member states.
Intrastat
Due date for payment of supplementary declarations for December 2020.
22 January 2021
Employers’ monthly PAYE (online)
Monthly deadline for electronic payments of PAYE, Class 1 NICs and student loan deductions from December 2020.
Employers’ quarterly PAYE (online)
Quarterly deadline for electronic payments of PAYE, Class 1 NICs and student loan deductions from Q3 2020/21.
CIS return (online)
Monthly CIS deadline for online returns following the last month.
31 January 2021
Balancing payment
Midnight deadline to pay any outstanding tax you owe from 2018/19.
First payment on account
Midnight deadline to pay half of any tax owed for 2019/20. Because of COVID-19, it’s possible to defer this until 31 January 2022.