HMRC 2020 UK Tax Deadlines amid Coronavirus (COVID-19) crisis

January 6, 2020

Whilst companies are continuing to be impacted by the COVID-19 crisis, either directly or indirectly, this time in the year is often a busy time with a number of key deadlines for businesses to consider.  HMRC understand some of the practical obstacles businesses are facing with many different priorities to consider and have helpfully extended a number of filing and payment deadlines to ease the burden on businesses.

Here we have outlined the changes that have been announced and we will update this list as and when HMRC issue new announcements. Please get in touch if you have any questions or concerns about meeting your obligations:

Downloadable infographic with HMRC original and extended UK Tax Deadlines for 2020


Personal Tax/Self-Assessment:
Second self-assessment payment on account for the tax year 2019/20 extended to 31st January 2021.

Making Tax Digital VAT
Requirement to digitally link software in the Making Tax Digital VAT return extended to 01st April 2021.

VAT Payments
VAT payments due between 20th March and 30th June 2020 extended to 31st March 2021.

PAYE/NICs and Payroll
‘IR35’ off-payroll reforms for private sector workers extended to 6th April 2021.
Appendix 4 short term business visitors report filing extended to 31st July 2020.
Appendix 7A/7B modified NICs scheme returns for outbound secondees extended to 31st May 2020.
Payment of employer’s taxes and national insurance contributions – extended deadline to be agreed with HMRC under the Time to Pay scheme.

Other Deadlines
Payment of corporation taxes due to HMRC – extended deadline to be agreed with HMRC under the Time to Pay scheme.
Filing accounts with Companies House delayed due to COVID-19 extended 3 months.

There are several deadline changes that have not yet been announced. We will continue to update this page so that you can use this as a resource to support you in staying on top of your responsibilities and any changes.


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