14 September
- Deadline to claim CJRS for August 2021 claims
- Corporation tax second quarterly instalment payment for very large companies with annual taxable profits exceeding £20m (reduced if company is a member of one or more 51% groups) with an accounting period beginning on 1 April 2021
19 September
- PAYE cheque payments for the month ended 5 September should reach HMRC by this date (22 September for electronic payments)
- File online Construction industry scheme return for the month ended 5 September
1 October
Corporation tax payment for companies with 31 December 2020 year end (where payments not required by quarterly instalments)
5 October
Notify chargeability for income tax/capital gains tax for 2020/21 if not registered for self-assessment
14 October
- Corporation tax second quarterly instalment payment for accounting periods ending 31 December 2021
- Deadline to claim for Coronavirus Job Retention Scheme (CJRS) for September 2021 claims
18 October
PAYE cheque payments for the month ended 5 October should reach HMRC by this date (22 October for electronic payments)
19 October
File online Construction industry scheme return for the month ended 5 October
31 October
Paper submission of personal tax returns for 2020/21 if HMRC is to calculate liability (unless notice issued by HMRC after 31 July 2021, in which case deadline is three months after date of issue of notice)
2 November
Forms P46(Car) for quarter ended 5 October (where benefits not payrolled) to reach HMRC by this date
5 November
Employment intermediary’s quarterly report (6 July to 5 October) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances)
19 November
- PAYE cheque payments for the month ended 5 November should reach HMRC by this date (22 November for electronic payments)
- File online Construction industry scheme return for the month ended 5 November
14 December
Corporation tax third quarterly instalment payment for very large companies with annual taxable profits exceeding £20m (reduced if company is a member of one or more 51% groups) with an accounting period beginning on 1 April 2021
19 December
- PAYE cheque payments for the month ended 5 December should reach HMRC by this date (22 December for electronic payments)
- File online Construction industry scheme return for the month ended 5 December
30 December
Deadline for online submission of personal tax returns for 2020/21 where the taxpayer wishes to settle outstanding underpayments of tax of less than £3,000 as deductions through the PAYE system
31 December
Deadline for filing corporation tax returns for accounting periods ended 31 December 2020
