TaxSource Total

Here you can access the key monthly tax deadlines under the Irish and UK tax systems

The tax rates and bands are displayed in a table format, per year, and by country

The monthly tax deadlines are displayed per year, per month and per country

KEY UK TAX DEADLINES*

2 October–1 November

Corporation Tax:

**Submission of returns for APs ending between 2 October 2020 and 1 November 2020. Payment of tax for small companies*** with APs ending between 1 January 2021–31 January 2021

31 October

Self-assessment:

Submission of paper self-assessment tax return for the tax year ended 5 April 2021****

2 November–1 December

Corporation Tax:

**Submission of returns for APs ending between 2 November 2020 and 1 December 2020. Payment of tax for small companies*** with APs ending between 1 February 2021–28 February 2021

7 November

VAT:

Return and payment due for the VAT period ending 30 September*****

19 November

CIS:

Monthly return (online only) for the tax month 6 October to 5 November******

19 November

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.
****Paper filing deadline may be extended if the taxpayer’s circumstances warrant that an online self-assessment return cannot be completed due to various exclusions published by HMRC. Such paper returns filed by 31 January 2022 will be treated as having a reasonable excuse if accompanied by a reasonable excuse claim.
*****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 22nd for electronic payments; such payments must reach HMRC’s bank account by no later than the last bank working day before the 22nd day of the month (unless paying by Faster Payment) or 19th for non-electronic.