2 February–1 March

Corporation Tax:

**Submission of returns for APs ending between 2 February 2020 and 1 March 2020. Payment of tax for small companies*** with APs ending between 1 May 2020–31 May 2020

2 March–1 April

Corporation Tax:

**Submission of returns for APs ending between 2 March 2020 and 1 April 2020. Payment of tax for small companies*** with APs ending between 1 June 2020–30 June 2020

7 March

VAT:

Return and payment due for the VAT period ending 31 January****

19 March

CIS:

Monthly return (online only) for the tax month 6 February to 5 March*****

19 March

PAYE:

Monthly PAYE/Class 1 NIC/Apprenticeship levy payments*****

*The above deadlines are subject to any special measures agreed with or introduced by HMRC in response to the COVID-19 pandemic.
**Company tax returns must be submitted online. Tax computations and (with few exceptions) accounts forming part of a company tax return, must be submitted in iXBRL format.
***Small companies are those not required to make corporation tax payments in instalments under the Instalment Payments Regulations. Companies classed as large or very large under this should make their instalment payments by the relevant due dates. Corporation Tax must be paid electronically.
****Virtually all VAT-registered businesses must submit online VAT Returns and pay any VAT due electronically. In this situation, the return and payment deadline is 7 days later than normal, as noted above. The 7 calendar day extension does not apply in certain exceptional cases. From 1 April 2019, businesses with turnover exceeding the VAT registration threshold (currently £85,000) must also meet the requirements of Making Tax Digital (“MTD”) for VAT.
*****Deadline is extended to the 22^nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22^nd day of the month (unless paying by Faster Payment) or 19^th for non-electronic.