Dates and Deadlines

07 May 2021

• VAT return

  Due date for March VAT returns unless exempted.

19 May 2021

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 May 2021

• Intrastat

  Due date for payment of supplementary declarations for April 2021.

22 May 2021

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

31 May 2021

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 May 2020 to be submitted to HMRC.

• P60 deadline

  Deadline for issuing P60s to employees for 2020/21.

• Company accounts filing deadline

  Deadline for filing your company tax return is 12 months after your accounting period for corporation tax ends.