Filing deadlines: February to June 2021

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from PAYE cheque payments to corporation tax fourth quarterly instalments

2 February        

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

5 February        

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

19 February

PAYE cheque payments for the month ended 5 February should reach HMRC by this date (22 February for electronic payments).

Deadline for filing online Construction industry scheme return for the month ended 5 February.

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