Tax Calendar: Important Dates & Deadlines
April - May 2021

This article was published on 31/03/2021

April 2021 - End of Tax Year - Use up your allowances!

1st - Increase in Minimum Wage to £8.91 per hour for over 24's, for all rate changes see here.
1st - Stamp duty land tax: non-UK resident surcharge of 2% comes into force
5th - End of 2020/21 tax year. Last chance to avail of annual exemptions for capital gains tax, inheritance tax, pension allowances and ISA's
5th - deadline for electing to transfer the married couple’s allowance from husband to wife, or remove a previous transfer, for 2021/22.
5th - Last chance to use up any unused pension allowance from 2017/18; or to claim back any overpaid tax from 2016/17; or to top up your NI contributions for the sake of your state pension for 2014/15.
6th - New tax year commences as do any tax changes, see our list of tax changes for further info.
6th - HMRC issue Self Assessment Returns and Notices to Complete a Return for the year to 5 April 2021.
30th - Last chance to avoid the £10 a day additional penalty on outstanding 2019/20 Self Assessment tax return.

6th - Employers must check their payroll software incorporates the 20-21 changes from today. Also make sure any relevant changes to employees tax codes for the 2021/22 year have been made.
6th - van benefit charge reduced to zero for vans that produce zero carbon emissions
8th - HMRC will no longer except VAT returns through XML software.
19th - Your final Full Payment Submission (FPS) for the 2019-20 year should be returned by today.
19th (22nd if paid electronically) - 1st quarter PAYE/Nat. Ins. payments due for period 6th Jan to 5th April 2020.
19th (22nd if paid electronically) - PAYE, Nat Ins, Student Loan & CIS monthly deductions due.
19th (22nd if paid electronically) - Interest is charged on any outstanding PAYE/CIS from 2019/20.

Also: 2nd Good Friday-Bank Holiday; 5th Easter Monday- Bank Holiday; 23rd St George's Day

1st - 2019/20 Self Assessment now 3 Months late = £10 a day fine up to a maximum of £900 (90 days) for every day it is late.
31st - Employees should have received their P60 for 2020/21 from their employer by this date.

3rd - Deadline to notify HMRC of changes to employees car/fuel benefit (P46) from previous quarter.
19th (22nd if paid electronically) - PAYE, Nat. Ins.,Student Loan & C.I.S. Monthly deductions due.
31st - Last date to issue P60’s for 2020/21 to employees.

Also: 3rd Bank Holiday; 31st Bank Holiday

Tax implications of the SEISS- Getting To Grips With Grants and your Self Assessment 27/05/21How will the Self-Employed Income Support Scheme impact your next Self Assessment return?
The First 5 Steps To Self-Employment 27/04/21We take you through the initial steps to going solo.
End of Tax Year planning - Use your Allowances to reduce your tax bill. 01/04/21Last minute Tax Planning. Our guide to what annual allowances you have and how to use them to reduce your tax bill.
Guide to Personal Savings Allowance 31/03/21How much interest on savings can you earn each year, before you have to pay tax?
Self Assessment Guide by Listentotaxman 31/03/21Our guide to making your online self-assessment return with tips on reducing your tax bill and avoiding fines.
Self Assessment Expenses you can claim back as an employee 06/01/21Wondering what everyday work expenses you can claim back on your self-assessment form? Here are some expenses that a PAYE paying employee can claim. Note these can also be backdated.
Capital Gains Tax What’s Changing and What You Need to Know 22/12/20We take a look at the possible changes coming to CGT as a result of the recent OTS review.
A Guide to Payment on Account for the Self-Employed 27/11/20What you need to know...
Small business guide to running payroll and staff benefits 28/10/20A guide to navigating payroll and staff benefits as a small business.
How do the very rich avoid inheritance tax 27/10/20Our guide to IHT-avoidance measures used by the mega-wealthy.