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We’ve put together a timeline of the most important tax deadlines that you need to be aware of in our Ellacotts Tax Calendar:

6 April 2020 – UK residents who dispose of UK residential property now need to pay Capital Gains Tax (CGT) and submit CGT returns, within 30 days of completion of the sale. However, HMRC have confirmed that it will not charge late filing penalties on reports of CGT made by 31 July 2020. For more information on this please read our article here.

31 July 2020 – Second payment on account for self-assessment would normally be due but taxpayers can decide to defer the payment until 31 January 2021.

1 September 2020 – Corporation tax due for the year to 30/11/2019 unless quarterly instalments apply.

19 September 2020 – PAYE & NIC deductions and CIS return and tax, for the month to 5/09/20 (due 22/09 if you pay electronically)

1 October 2020 – VAT domestic reverse charge for building and construction services, previously delayed comes into force. Find out more here.

1 October 2020 – Corporation tax due for the year to 31/12/2019 unless quarterly instalments apply.

19 October 2020 – PAYE & NIC deductions and CIS return and tax, for the month to 5/10/20 (due 22/10 if you pay electronically)

1 November 2020 – Corporation tax due for the year to 31/01/2020 unless quarterly instalments apply.

19 November 2020 – PAYE & NIC deductions and CIS return and tax, for the month to 5/11/20 (due 22/11 if you pay electronically)

1 December 2020 – Corporation tax due for the year to 29/02/2020 unless quarterly instalments apply.

19 December 2020 – PAYE & NIC deductions and CIS return and tax, for the month to 5/12/20 (due 22/12 if you pay electronically)

1 January 2021 – Corporation tax due for the year to 31/03/2020 unless quarterly instalments apply.

19 January 2021 – PAYE & NIC deductions and CIS return and tax, for the month, to 5/01/21 (due 22/01 if you pay electronically)

31 January 2021 – Deadline for filing the self-assessment tax return, balancing payment of tax due for 2019/20 tax year and the first payment on account for 2020/21 tax year.

1 February 2021 – Corporation tax due for the year to 30/04/2020 unless quarterly instalments apply.

19 February 2021 – PAYE & NIC deductions and CIS return and tax, for the month to 5/02/21 (due 22/02 if you pay electronically)

1 March 2021 – Corporation tax due for the year to 31/05/2020 unless quarterly instalments apply.

19 March 2021 – PAYE & NIC deductions and CIS return and tax, for the month to 5/03/21 (due 22/03 if you pay electronically)

31 March 2021 Deadline for payment of deferred VAT payment due to coronavirus (VAT payments due between 20 March 2020 and 30 June 2020)

1 April 2021 – Corporation tax due for the year to 30/06/2020 unless quarterly instalments apply.

6 April 2021 –  Reforms to off-payroll working – IR35 Rules for private sector contractors and freelancers have been extended to this date. Read more here.

Have any questions on these deadlines?

If you would like any help or advice on any tax issues please contact our specialist Tax and Wealth Planning Partner, Ann Bibby on abibby@ellacotts.co.uk or 01295 250401 or fill out our contact form.

We offer a range of tax services including filing personal tax returns and complex tax planning for business owners, landlords and individuals.