Key Dates and Deadlines

Payment Dates2020-212019-20
Income Tax and Class 4 NIC’s:
First interim Income Tax payment31 January 202131 January 2020
Second interim Income Tax payment31 July 202131 July 2020*
Final balancing Income Tax payment31 January 202231 January 2021
Capital Gains Tax payment31 January 202231 January 2021
Corporation Tax is due 9 months and 1 day after the end of accounting period (or by quarterly instalments if large company).
*There was an option to delay the second payment on account of 2019-20 Income Tax to 31 January 2021 as part of the governments coronavirus measures. Following the publication of the ‘Winter Economy Plan’ on 24 September 2020, it will now be possible to benefit from a separate additional 12-month extension using HMRC’s “Time to Pay” self-service facility. This option will also apply for other payments due in January 2021 extending the deadline until January 2022.
2018-19 Return filing deadlines
Issue P60s to employees31 May 2020
Forms P9D, P11D and P11D(b) – and appropriate copies to employees06 July 2020
Self Assessment Tax Return – paper version31 October 2020
SATR Online to have unpaid tax of up to £17,000 (depending on income levels) collected through the 2020-21 PAYE code30 December 2020
Self Assessment Tax Return – online version31 January 2021


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