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Tax Calendar: Important Dates & Deadlines September - October - November - December 2021

Tax Calendar: Important Dates & Deadlines September - October - November - December 2021

Author: Rowena Kelly

September 2021

Please Note: September 19th is a Sunday so postal payments need to be cleared by Friday 17th

Below dates are relevant for Employers only

  • September 17th (21st if paid electronically) PAYE, Nat. Ins.,Student Loan & C.I.S. Monthly deductions due.
  • September 30th End of CT61 quarterly period.
  • September 30th Deadline to apply for the 5th and final Self Employed Income Support Scheme.

October 2021

  • 5th Deadline for those not registered for self assessment with new, tax liable income or capital gains in 2020/21, or new income making them liable to the High Income Child Benefit Charge, to inform HMRC. A penalty for failure to notify may apply if late. You will need to complete form CWF1 for self employment or form SA1 for non self employed income, or form SA401 for partners
  • 27th  Budget Day @ 12.30 pm
  • 31st Deadline for paper Self Assessment tax return for the year 2020/21.
    As of this year, HMRC will no longer automatically send out paper tax returns. From April 2020, anyone who has filed a paper tax return in the past will instead receive a short notice to file - this will tell taxpayers that HMRC intends to communicate with them digitally. Where HMRC has identified those who can't file online, it will still send out paper tax returns.

    Read more: https://www.which.co.uk/money/tax/income-tax/self-assessment-tax-return/paper-tax-returns-acsfn0l9pu73 - Which?
    As of this year, HMRC will no longer automatically send out paper tax returns. From April 2020, anyone who has filed a paper tax return in the past will instead receive a short notice to file - this will tell taxpayers that HMRC intends to communicate with them digitally. Where HMRC has identified those who can't file online, it will still send out paper tax returns.

    Read more: https://www.which.co.uk/money/tax/income-tax/self-assessment-tax-return/paper-tax-returns-acsfn0l9pu73 - Which?
    As of this year, HMRC will no longer automatically send out paper tax returns. From April 2020, anyone who has filed a paper tax return in the past will instead receive a short notice to file - this will tell taxpayers that HMRC intends to communicate with them digitally. Where HMRC has identified those who can't file online, it will still send out paper tax returns.

    Read more: https://www.which.co.uk/money/tax/income-tax/self-assessment-tax-return/paper-tax-returns-acsfn0l9pu73 - Which?
    As of this year, HMRC will no longer automatically send out paper tax returns. From April 2020, anyone who has filed a paper tax return in the past will instead receive a short notice to file - this will tell taxpayers that HMRC intends to communicate with them digitally. Where HMRC has identified those who can't file online, it will still send out paper tax returns.

    Read more: https://www.which.co.uk/money/tax/income-tax/self-assessment-tax-return/paper-tax-returns-acsfn0l9pu73 - Which?

Below dates are relevant for Employers only

  • 14th CT61 for previous quarter to be submitted and tax owing to be paid.
  • 19th (22nd if paid electronically) Last date to pay outstanding PAYE and Nat. Ins agreed with HMRC from 2020/21.
  • 19th (22nd if paid electronically) PAYE, Nat. Ins.,Student Loan & C.I.S. Monthly deductions due.
  • 19th (22nd if paid electronically), 3rd quarter PAYE/Nat. Ins. payments due for period 6th July to 5th Oct 2021.

1st October is a common commencement date. Most UK laws and regulations affecting businesses come into effect on the common commencement dates of 1 April or 1 October each year.

November 2021

  • 1st £100 fine for late paper 2019 Self Assessment return (Not relevant if making online Self Assessment return).
  • 1st Any self assessment tax return form issued after this date will not be due by the 31st Jan 2021. You have 3 months from the date of issue on the tax return form. (This 3 month return window also applies to due dates of balancing payments and CGT.)

Below dates are relevant for Employers only

  • 2nd 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.

December 2021

Please Note: December 19th is a Sunday so postal payments need to be cleared by Friday 17th

  • 30th Online deadline for 2020/21 self assessment tax returns for those who wish HMRC to collect tax owing (if under £3,000), through the employees 2022/23 PAYE tax code.

Below dates are relevant for Employers only

  • 17th (22nd if paid electronically) PAYE, Nat. Ins.,Student Loan & C.I.S. Monthly deductions due.

27th and 28th December are Bank Holidays in the UK

If there are any relevant tax dates we are not presently including in our tax calendar, please feel free to contact us to request their inclusion.

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