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 |
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VAT |
Making Tax Digital – Requirement to digitally link software |
01/04/2020 |
01/04/2021 |
Automatic, no application required |
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Defer VAT Payments due between March and June 2020 |
20/03/2020 – 20/06/2020 |
31/03/2021 |
Automatic, no application required |
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PAYE/NICs |
IR35 off-payroll reforms for private sector workers |
06/04/2020 |
06/04/2021 |
Automatic, no application required |
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Short term business visitors report filing deadline |
31/05/2020 |
31/07/2020 |
Automatic, no application required |
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Modified NICs scheme returns for outbound secondees |
31/03/2020 |
31/05/2020 |
Automatic, no application required |
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Short term business visitors’ agreement |
06/04/2020 |
13/07/2020 |
Application should be made to HMRC |
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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 |
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Corporation Tax |
Tax Payment |
Varies |
To be agreed with HMRC under time to pay |
Call HMRC Covid-19 helpline: 0800 024 1222 |
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Annual Accounts |
Companies House |
Varies |
3 month extension |
Online application via Companies House Website |