Dates & deadlines

What’s due, when?

Our reminders calendar is populated with all the key dates in the tax year, from filing deadlines to payroll schedules. If you need to find a particular event, use the filters, or browse by date.

30 September 2021

  • CT61

    End of CT61 quarterly period.

  • Company accounts filing deadline

    Deadline for filing your annual accounts is 9 months after your company’s financial year ends.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 September 2020 to be submitted to HMRC.

01 October 2021

  • Corporation tax payment

    Corporation tax payment due for year end 31 December 2020, for those companies not liable to pay their liability by instalments.

05 October 2021

  • Income tax and capital gains

    Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.

07 October 2021

  • VAT return

    Due date for August VAT returns unless exempted.

14 October 2021

  • CT61 payment

    Due date for income tax for the CT61 quarter to 30 September 2021.

19 October 2021

  • Quarterly postal PAYE/class 1 NICs payment

    Q2 (2021/22) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

  • 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.

  • Postal PAYE settlements

    You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).

What we can do for you

Find out more about the full range of business and tax advisory services Horsfield & Smith offers to businesses and individuals across Greater Manchester and the North West of England and see how we can help you achieve your goals for growth.