|1 January 2021
||New rules on importing and exporting goods between the EU and Great Britain.
|1 March 2021
||VAT domestic reverse charge rules come into effect.
|19 April 2021
||Deadline for Employers’ 2020/21 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
|6 July 2021
||Form P11D and P11D(B) filing deadline for the tax year 2020-21
|31 July 2021
||The date by which the second payment on account in respect of 2020/2021 must be paid. Consider reducing POA’s if last year’s income has dropped.
|5 October 2021
||Deadline for notifying HMRC of new sources of income unless a 2020/2021 tax return has already been issued. Complete form CWF1 for self employment, form SA1 for non self-employed income, or form SA401 for partners.
|31 October 2021
||Deadline for submission to HMRC of a paper tax return for 2020/2021.
|30 December 2020
||Deadline for e-filing the tax return where the tax payer requires the 2019/2020 balancing payment to be collected through next year’s tax code (less than £2,000).
|31 January 2021
||Deadline for submitting online your 2020/2021 self assessment tax return. It is also the date by which the tax payer will be required to settle the 2018/2019 balancing payment and make the first payment on account in respect of 2021/2022.