Filing deadlines: August – December 2021

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the deadline for Coronavirus job retention scheme August 2021 claims to the corporation tax second quarterly instalment payment

2 August

Forms P46(Car) for quarter ended 5 July (where benefits not payrolled) to reach HMRC by this date

5 August

Employment intermediary’s quarterly report (6 April to 5 July) of agency workers paid gross (end user organisation can be classed as the employment intermediary in some circumstances)

16 August

Deadline to claim CJRS for July 2021 claims

19 August

PAYE cheque payments for month ended 5 August should reach HMRC (22 August for electronic payments)