TAX DIARY JULY / AUGUST 2020

01/07 Corporation tax for year to 30/9/19 (unless pay quarterly)
05/07 Last date for agreeing PAYE settlement agreements for 2019/20 employee benefits
05/07 Deadline for agents and tenants to submit returns of rent paid to non-resident landlords and tax deducted for 2019/20
06/07 Deadline for forms P11D and P11D(b) for 2019/20 tax year. Also deadline for notifying HMRC of shares and options awarded to employees.
19/07 PAYE & NIC deductions, and CIS return and tax, for month to 5/7/20 (due 22/07 if you pay electronically)
31/7 50% payment on account of 2020/21 tax liability due. However, due to Covid-19 all taxpayers may defer the payment until 31/1/21 without incurring interest and penalties.
01/08 Corporation tax for year to 31/10/19 (unless pay quarterly)
19/08 PAYE & NIC deductions, and CIS return and tax, for month to 5/8/20 (due 22/08 if you pay electronically)