Dates & deadlines

19 April 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 March 2021.

• Quarterly postal PAYE/class 1 NICs payment

  Q4 (2019/20) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

• CIS return

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

22 April 2021

• Quarterly electronic PAYE/class 1 NICs payment

  Q4 (2019/20) PAYE/NIC payment due in order to avoid an 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.

30 April 2021

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends, unless Companies House grants a discretionary three-month extension.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 April 2020 to be submitted to HMRC.