Deadline

HMRC Deadline Updates Due to Covid-19 impact

Tax Detail Original Deadline  Extended Deadline How to Apply
Self Assessment / Personal Tax Second Payment On Account 31/07/2020 31/01/2021 Automatic, no application required
VAT Making Tax Digital – Requirement to digitally link software 01/04/2020 01/04/2021 Automatic, no application required
Defer VAT Payments due between March and June 2020 20/03/2020 – 20/06/2020 31/03/2021 Automatic, no application required
PAYE/NICs IR35 off-payroll reforms for private sector workers 06/04/2020 06/04/2021 Automatic, no application required
Short term business visitors report filing deadline 31/05/2020 31/07/2020 Automatic, no application required
Modified NICs scheme returns for outbound secondees 31/03/2020 31/05/2020 Automatic, no application required
Short term business visitors’ agreement 06/04/2020 13/07/2020 Application should be made to HMRC
Payment of Employer’s taxes and National Insurance 14-17 days after month end To be agreed with HMRC under time to pay Call HMRC Covid-19 helpline: 0800 024 1222
Corporation Tax Tax Payment Varies To be agreed with HMRC under time to pay Call HMRC Covid-19 helpline: 0800 024 1222
Annual Accounts Companies House Varies 3 month extension Online application via Companies House Website

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