Dates and deadlines

19 January 2021

  • Employers’ quarterly PAYE (cheque)

    Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2020/21.

  • Employers’ monthly PAYE (cheque)

    Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from December 2020.

  • CIS return (paper)

    Monthly CIS deadline for postal returns following the last tax month.

21 January 2021

  • EC sales list (online)

    Online deadline to report the value of goods and services supplied to VAT-registered businesses in EU member states.

  • Intrastat

    Due date for payment of supplementary declarations for December 2020.

22 January 2021

  • Employers’ monthly PAYE (online)

    Monthly deadline for electronic payments of PAYE, Class 1 NICs and student loan deductions from December 2020.

  • Employers’ quarterly PAYE (online)

    Quarterly deadline for electronic payments of PAYE, Class 1 NICs and student loan deductions from Q3 2020/21.

  • CIS return (online)

    Monthly CIS deadline for online returns following the last month.

31 January 2021

  • Balancing payment

    Midnight deadline to pay any outstanding tax you owe from 2018/19.

  • First payment on account

    Midnight deadline to pay half of any tax owed for 2019/20. Because of COVID-19, it’s possible to defer this until 31 January 2022.