EJ Summers – Winner of Scottish Young Accountant of the Year Award
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January Key tax dates
Newsletter issue - January 2021
1 - Due date for payment of Corporation Tax for accounting periods ending 31 March 2020
7 - Electronic VAT return and payment due for quarter ended 30 November 2020
14 - Filing deadline for form CT61 to report interest payments in quarter ended 31 December 2020
14 - Deadline for employers to make a claim for furlough days in December.
19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/1/2021
29 - Deadline for filing claim for third Self-Employment Income Support Scheme.
31 - Electronic filing deadline for 2019/20 self-assessment returns for individuals, partnerships and trusts. Payment deadline for any balance of liability from these returns, and any first payment on account due for 2020/21
31 - Standard deadline for amending 2018/19 returns. Also, last date to file overdue 2018/19 return without incurring a minimum penalty of £300, and last date to pay any tax for 2018/19 overdue before incurring a further 5% penalty
