Filing deadlines: March to June 2021

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the introduction of VAT construction industry reverse charge and the deadline for making a Time to Pay arrangement for self-assessment tax due on 31 January 2021 in order to avoid 5% surcharge

1 March             

Commencement of VAT construction industry reverse charge – systems need to be in place.

2 March             

Deadline for payment of any outstanding income and capital gains tax in respect of personal tax returns for 2019/20 to avoid 5% surcharge (last date to avoid surcharge is 30 days after 31 January).

Deadline for making a Time to Pay arrangement for self-assessment tax due on 31 January 2021 in order to avoid 5% surcharge.

14 March           

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