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Deadline dates: May 2021

04 May 2021
Issue: 4790 / Categories: News

1 May 2021

  • Payment of corporation tax liabilities for accounting periods ended 31 July 2020 for small and medium-sized companies not liable to pay by instalments.
  • New VAT fuel scale charges apply.

3 May 2021

  • Filing date for printed form P46(Car) for quarter ended 5 April 2021.

7 May 2021

  • Electronic filing and payment of VAT liability for quarter ended 31 March 2021.

14 May 2021

  • Quarterly corporation tax instalment for large companies (depending on accounting year end).

19 May 2021

  • Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 May 2021 if not paying electronically.
  • File monthly construction industry scheme return.

21 May 2021

  • File online monthly EC sales list – only relevant for a business based in Northern Ireland selling goods.
  • Submit supplementary intrastate declarations for April 2021 – arrivals only for a GB business; arrivals and despatch for a business in Northern Ireland.

22 May 2021

  • PAYE NIC CIS and student loan should have cleared HMRC’s...

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