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Accountants that Speaks Plain English

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EJ Summers Winner of Scottish Young Accountant of the Year Award

Call us on 01346 518826

info@leiperandsummers.co.uk


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September Key tax dates

Newsletter issue - September 2021

1 - Due date for payment of Corporation Tax for accounting periods ending 30 November 2020

7 - Electronic VAT return and payment due for quarter ended 31 July 2021

14 - Claim deadline for employers for furlough days in August

19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/9/2021

30 - Deadline to claim refund of loan charge payments already paid where scheme has been deemed outside the scope of the charge following December 2019 review

30 - last day of temporary hospitality VAT rate at 5%, rising to 12.5% from 1 October