Deadline for second payment on account for tax year ended 5 April 2020.
Deadline for self-assessment (payment on account)
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Personal Tax
Off-payroll (IR35) rules extend to the private sector
Medium and large-sized private-sector organisations assume responsiblity for determining if a contract is inside or outside of IR35.
Start of new tax year
Start of the 2021/22 tax year.
National living wage
National living wage increases from £8.72 to £8.91 an hour for over-23s.
Online self-assessment (PAYE)
Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2019 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.
Paper deadline for self-assessment
Deadline for paper submission of self-assessment tax return for tax year ended 5 April 2019.
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