KEY UK TAX DEADLINES*
2 June–1 July |
Corporation Tax: |
** Submission of returns for APs ending between 2 June 2020 and 1 July 2020. Payment of tax for small companies*** with APs ending between 1 September 2020 – 30 September 2020 |
2 July –1 August |
Corporation Tax: |
**Submission of returns for APs ending between 2 July 2020 and 1 August 2020. Payment of tax for small companies*** with APs ending between 1 October 2020 – 31 October 2020 |
5 July |
PAYE: |
Last date for applying for PAYE Settlement Agreements (if any) for 2020/21 |
6 July |
Employment Taxes: |
P11D and P11D(b) or substitutes for the tax year 5 April 2021, last date to give form P11D to relevant employees and online reporting deadline relating to share-related benefits provided to employees for the tax year 5 April 2021 |
7 July |
VAT: |
Return and payment due for the VAT period ending 31 May**** |
19 July |
CIS: |
Monthly return (online only) for the tax month 6 June to 5 July***** |
19 July |
PAYE: |
Quarterly/monthly PAYE/Class 1 NIC/Apprenticeship levy payments and payment of Class 1A NIC for 2020/21***** |
Note: |
*The above deadlines are subject to any special measures agreed with or introduced by HMRC in response to the COVID-19 pandemic. |