{"id":1668,"date":"2020-09-11T15:16:16","date_gmt":"2020-09-11T15:16:16","guid":{"rendered":"https:\/\/www.aelmarkhams.co.uk\/?p=1668"},"modified":"2020-09-11T15:28:12","modified_gmt":"2020-09-11T15:28:12","slug":"hmrc-deadline-updates-due-to-covid-19-impact","status":"publish","type":"post","link":"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/","title":{"rendered":"HMRC Deadline Updates Due to Covid-19 impact"},"content":{"rendered":"<table style=\"height: 1402px;\" width=\"1359\">\n<tbody>\n<tr>\n<td width=\"104\"><span style=\"text-decoration: underline;\"><strong>Tax<\/strong><\/span><\/td>\n<td width=\"104\"><span style=\"text-decoration: underline;\"><strong>Detail<\/strong><\/span><\/td>\n<td width=\"104\"><span style=\"text-decoration: underline;\"><strong>Original Deadline\u00a0<\/strong><\/span><\/td>\n<td width=\"104\"><span style=\"text-decoration: underline;\"><strong>Extended Deadline<\/strong><\/span><\/td>\n<td width=\"104\"><span style=\"text-decoration: underline;\"><strong>How to Apply<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>Self Assessment \/ Personal Tax<\/td>\n<td>Second Payment On Account<\/td>\n<td>31\/07\/2020<\/td>\n<td>31\/01\/2021<\/td>\n<td>Automatic, no application required<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">VAT<\/td>\n<td>Making Tax Digital &#8211; Requirement to digitally link software<\/td>\n<td>01\/04\/2020<\/td>\n<td>01\/04\/2021<\/td>\n<td>Automatic, no application required<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Defer VAT Payments due between March and June 2020<\/td>\n<td>20\/03\/2020 &#8211; 20\/06\/2020<\/td>\n<td>31\/03\/2021<\/td>\n<td>Automatic, no application required<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"9\">PAYE\/NICs<\/td>\n<td>IR35 off-payroll reforms for private sector workers<\/td>\n<td>06\/04\/2020<\/td>\n<td>06\/04\/2021<\/td>\n<td>Automatic, no application required<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Short term business visitors report filing deadline<\/td>\n<td>31\/05\/2020<\/td>\n<td>31\/07\/2020<\/td>\n<td>Automatic, no application required<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Modified NICs scheme returns for outbound secondees<\/td>\n<td>31\/03\/2020<\/td>\n<td>31\/05\/2020<\/td>\n<td>Automatic, no application required<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Short term business visitors&#8217; agreement<\/td>\n<td>06\/04\/2020<\/td>\n<td>13\/07\/2020<\/td>\n<td>Application should be made to HMRC<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Payment of Employer&#8217;s taxes and National Insurance<\/td>\n<td>14-17 days after month end<\/td>\n<td>To be agreed with HMRC under time to pay<\/td>\n<td>Call HMRC Covid-19 helpline: 0800 024 1222<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Corporation Tax<\/td>\n<td>Tax Payment<\/td>\n<td>Varies<\/td>\n<td>To be agreed with HMRC under time to pay<\/td>\n<td>Call HMRC Covid-19 helpline: 0800 024 1222<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Annual Accounts<\/td>\n<td>Companies House<\/td>\n<td>Varies<\/td>\n<td>3 month extension<\/td>\n<td>Online application via Companies House Website<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Tax Detail Original Deadline\u00a0 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 &#8211; 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 &#8211; 20\/06\/2020 31\/03\/2021 Automatic, no application required PAYE\/NICs IR35 off-payroll &#8230; <\/p>\n<div><a href=\"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":7,"featured_media":1669,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[5],"tags":[14,11,13,12],"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HMRC Deadline Updates Due to Covid-19 impact - AEL Markhams<\/title>\n<meta name=\"description\" content=\"New Deadlines and Extensions provided by HMRC\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"HMRC Deadline Updates Due to Covid-19 impact - AEL Markhams\" \/>\n<meta property=\"og:description\" content=\"New Deadlines and Extensions provided by HMRC\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/\" \/>\n<meta property=\"og:site_name\" content=\"AEL Markhams\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-11T15:16:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-11T15:28:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aelmarkhams.co.uk\/wp-content\/uploads\/2020\/09\/pexels-jordan-benton-1095601-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ravi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ravi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/\",\"url\":\"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/\",\"name\":\"HMRC Deadline Updates Due to Covid-19 impact - AEL Markhams\",\"isPartOf\":{\"@id\":\"https:\/\/aelmarkhams.co.uk\/#website\"},\"datePublished\":\"2020-09-11T15:16:16+00:00\",\"dateModified\":\"2020-09-11T15:28:12+00:00\",\"author\":{\"@id\":\"https:\/\/aelmarkhams.co.uk\/#\/schema\/person\/62b792ae56f5e0dac348b8fb05651c19\"},\"description\":\"New Deadlines and Extensions provided by HMRC\",\"breadcrumb\":{\"@id\":\"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aelmarkhams.co.uk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"HMRC Deadline Updates Due to Covid-19 impact\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aelmarkhams.co.uk\/#website\",\"url\":\"https:\/\/aelmarkhams.co.uk\/\",\"name\":\"AEL Markhams\",\"description\":\"Chartered Accountants &amp; Business Advisors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aelmarkhams.co.uk\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/aelmarkhams.co.uk\/#\/schema\/person\/62b792ae56f5e0dac348b8fb05651c19\",\"name\":\"ravi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/aelmarkhams.co.uk\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/082a5a26faffc9b19ef40179107d66d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/082a5a26faffc9b19ef40179107d66d0?s=96&d=mm&r=g\",\"caption\":\"ravi\"},\"url\":\"https:\/\/aelmarkhams.co.uk\/author\/ravi\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"HMRC Deadline Updates Due to Covid-19 impact - AEL Markhams","description":"New Deadlines and Extensions provided by HMRC","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/","og_locale":"en_GB","og_type":"article","og_title":"HMRC Deadline Updates Due to Covid-19 impact - AEL Markhams","og_description":"New Deadlines and Extensions provided by HMRC","og_url":"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/","og_site_name":"AEL Markhams","article_published_time":"2020-09-11T15:16:16+00:00","article_modified_time":"2020-09-11T15:28:12+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/aelmarkhams.co.uk\/wp-content\/uploads\/2020\/09\/pexels-jordan-benton-1095601-scaled.jpg","type":"image\/jpeg"}],"author":"ravi","twitter_card":"summary_large_image","twitter_misc":{"Written by":"ravi","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/","url":"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/","name":"HMRC Deadline Updates Due to Covid-19 impact - AEL Markhams","isPartOf":{"@id":"https:\/\/aelmarkhams.co.uk\/#website"},"datePublished":"2020-09-11T15:16:16+00:00","dateModified":"2020-09-11T15:28:12+00:00","author":{"@id":"https:\/\/aelmarkhams.co.uk\/#\/schema\/person\/62b792ae56f5e0dac348b8fb05651c19"},"description":"New Deadlines and Extensions provided by HMRC","breadcrumb":{"@id":"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/aelmarkhams.co.uk\/hmrc-deadline-updates-due-to-covid-19-impact\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aelmarkhams.co.uk\/"},{"@type":"ListItem","position":2,"name":"HMRC Deadline Updates Due to Covid-19 impact"}]},{"@type":"WebSite","@id":"https:\/\/aelmarkhams.co.uk\/#website","url":"https:\/\/aelmarkhams.co.uk\/","name":"AEL Markhams","description":"Chartered Accountants &amp; Business Advisors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aelmarkhams.co.uk\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-GB"},{"@type":"Person","@id":"https:\/\/aelmarkhams.co.uk\/#\/schema\/person\/62b792ae56f5e0dac348b8fb05651c19","name":"ravi","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/aelmarkhams.co.uk\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/082a5a26faffc9b19ef40179107d66d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/082a5a26faffc9b19ef40179107d66d0?s=96&d=mm&r=g","caption":"ravi"},"url":"https:\/\/aelmarkhams.co.uk\/author\/ravi\/"}]}},"jetpack_featured_media_url":"https:\/\/aelmarkhams.co.uk\/wp-content\/uploads\/2020\/09\/pexels-jordan-benton-1095601-scaled.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8vhEY-qU","jetpack-related-posts":[{"id":1927,"url":"https:\/\/aelmarkhams.co.uk\/self-assessment-2020-21\/","url_meta":{"origin":1668,"position":0},"title":"Self Assessment 2020\/21 &#8211; 31st January 2022 &#8211; Late Filing Penalties Removed","date":"January 25, 2022","format":false,"excerpt":"Struggling to complete your Self Assessment tax return ahead of the midnight 31 January online-filing deadline? HMRC acknowledges that COVID-19 could be a key reason, which is why it has again decided to help sole traders and others by waiving Self Assessment late-filing and late-payment penalties for one month. If\u2026","rel":"","context":"In &quot;AEL News&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/aelmarkhams.co.uk\/wp-content\/uploads\/2022\/01\/pexeNEWls-nataliya-vaitkevich-6863180-scaled.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":1783,"url":"https:\/\/aelmarkhams.co.uk\/personal-tax-filing-deadline-extended\/","url_meta":{"origin":1668,"position":1},"title":"Personal Tax Filing Deadline Extended to 28th February 2021","date":"January 25, 2021","format":false,"excerpt":"HMRC have announced that Self Assessment customers will not receive a penalty for their late online tax return if the return is filed by 28 February 2021. Taxpayers will not be subject to any late payment interest as long as the tax liability has been paid before the 31st March\u2026","rel":"","context":"In &quot;AEL News&quot;","img":{"alt_text":"tax","src":"https:\/\/i0.wp.com\/aelmarkhams.co.uk\/wp-content\/uploads\/2021\/01\/pexels-markus-winkler-5198203-scaled.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":1417,"url":"https:\/\/aelmarkhams.co.uk\/capital-gains-tax-change-on-residential-property-sales\/","url_meta":{"origin":1668,"position":2},"title":"Capital Gains Tax Change on Residential Property Sales","date":"February 14, 2020","format":false,"excerpt":"From 6 April 2020 UK residents who sell a residential property that gives rise to a capital gains tax (CGT) liability must send a new standalone online return to HMRC and pay the tax due within 30 days of completion of the sale. This is a significant departure from the\u2026","rel":"","context":"In &quot;AEL News&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/aelmarkhams.co.uk\/wp-content\/uploads\/2020\/02\/Picture2.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":1411,"url":"https:\/\/aelmarkhams.co.uk\/your-auto-enrolment-solution\/","url_meta":{"origin":1668,"position":3},"title":"Your auto enrolment solution","date":"January 22, 2020","format":false,"excerpt":"The pitfalls of auto enrolment Since April 2012, all UK employers are legally obliged to automatically enroll all eligible workers into a qualifying pension scheme by a specific deadline (\u2018staging date\u2019). This is one of the most onerous challenges to face businesses in recent years and the financial penalties for\u2026","rel":"","context":"In &quot;AEL News&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/aelmarkhams.co.uk\/wp-content\/uploads\/2020\/01\/auto-enrollment-brochure.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":1584,"url":"https:\/\/aelmarkhams.co.uk\/seiss\/","url_meta":{"origin":1668,"position":4},"title":"Self-Employed Income Support Scheme &#8211; Covid19","date":"September 1, 2021","format":false,"excerpt":"UPDATE - 5th September 2021 The fifth SEISS grant - FINAL GRANT - DEADLINE 30th September 2021 The final SEISS grant covering May 2021 to September 2021 is now open to claim. The amount of the fifth grant will be determined by how much your business turnover has been reduced.\u2026","rel":"","context":"In &quot;AEL News&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/aelmarkhams.co.uk\/wp-content\/uploads\/2020\/05\/gold-round-coins-41183-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":2389,"url":"https:\/\/aelmarkhams.co.uk\/your-guide-to-streamlined-tax-compliance\/","url_meta":{"origin":1668,"position":5},"title":"Mastering Making Tax Digital: Your Guide to Streamlined Tax Compliance","date":"July 14, 2023","format":false,"excerpt":"Introduction: The implementation of Making Tax Digital (MTD) in the United Kingdom is set to bring significant changes to the tax system, particularly for sole traders and landlords. In this blog post, we will summarise the key points you need to know about the Making Tax Digital rules based on\u2026","rel":"","context":"In &quot;AEL News&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/aelmarkhams.co.uk\/wp-content\/uploads\/2023\/07\/making-tax-digital-scaled.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"_links":{"self":[{"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/posts\/1668"}],"collection":[{"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/comments?post=1668"}],"version-history":[{"count":3,"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/posts\/1668\/revisions"}],"predecessor-version":[{"id":1673,"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/posts\/1668\/revisions\/1673"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/media\/1669"}],"wp:attachment":[{"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/media?parent=1668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/categories?post=1668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aelmarkhams.co.uk\/wp-json\/wp\/v2\/tags?post=1668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}