This is a summary of the key dates. Please also visit our complete Tax Calendar
| Income tax (including class 4 national insurance) | |
| 31 July 2020 | Second payment on account
Further automatic 5% surcharge on any 2017/18 tax outstanding |
| 31 January 2021 |
Any self-assessment payments on account due on 31 July 2020 that were deferred due to COVID-19 will now need to be paid 2019/20 first payment on account |
| 1 March 2021 | Automatic 5% surcharge on any 2019/20 tax outstanding |
| Capital gains tax payable, excluding residential property sales where tax is due within 30 days of completion. | |
| 31 January 2021 | 2019/20 capital gains tax |
| 31 January 2022 | 2020/21 capital gains tax |
| Inheritance tax payable | |
| Six months after the end of the month of death or chargeable transfer. | |
| For chargeable lifetime transfers between 6 April and 30 September, payment of tax is due by 30 April the following year. For chargeable lifetime transfers made between 1 October and 5 April, the due date is six months from the end of the month in which the gift is made. | |
| Corporation tax payable | |
| Small companies | 9 months and 1 day after the end of the accounting period |
| Large companies |
Companies with turnover over £1.5m: Four quarterly instalments commencing six months and 13 days from the start of the accounting period with the balance nine months and one day after the end of the accounting period. Companies with turnover over £20m: Four quarterly instalments commencing two months and 13 days from the start of the accounting period. |
| Latest filing/issuing deadlines - 2019/20 PAYE returns | |
| 19 April 2020 | Last return of the 2019/20 tax year under RTI |
| 31 May 2020 | Issue P60s to employees |
| 6 July 2020 | P11D and P11D(b) - also issue copies to employees |
| 19 July 2020 | Class 1A national insurance for 2019/20 due on relevant benefits |
| 2019/20 tax return | |
| 31 October 2020 | Last paper filing date |
| 30 December 2020 | Last date for filing if tax owing is to be coded out into PAYE code |
| 31 January 2021 | Last online filing date |
