Covid-related key dates and deadlines

5th January 2021

An evolving checklist of Covid-related key dates and deadlines. This is updated as dates change or expire.

For further help, please check out our Business after COVID-19: Transition Knowledge Hub.

Key

  • CJRS = Coronavirus Job Retention Scheme (furlough scheme)
  • JSS - Job Support Scheme
  • SEISS = Self-Employed Income Support Scheme
2021 Deadline
Jan 1 Trade deal with EU takes effect
Jan 5 National lockdown number 3
Jan 7 Consultation ends on Finance Bill 2021 draft clauses
Jan 14 CJRS claim deadline for December
Jan 29 SEISS 3rd grant window closes
Jan 31 Deadline for submitting online 2019-20  Self-Assessment returns
Jan 31 Self-Assessment tax due and deadline for setting up Time to Pay arrangements with HMRC
Feb 8 National Apprenticeship Week
Feb 15 CJRS claim deadline for January
Mar 1 VAT construction reverse charge starts
Mar 3 Spring Budget 
Mar 15 CJRS claim deadline for February
Mar 22 Last day of the Covid Corporate Finance Facility
Mar 31 Last day for applying for a Coronavirus loan
Mar 31 Last day for reduced 5% VAT rate for tourism and hospitality sector
Mar 31 Last day of 90-day VAT option to tax window 
Mar 31 Payment of deferred VAT or use payment scheme to spread the amount owing over 11 equal instalments
Mar 31 Last day for the apprentice recruitment incentive (extended from Jan 31 in the Spending Review)
Apr 1 New R&D Tax Credit cap imposed
Apr 1 Making VAT Digital - digital links required
Apr 5 End of tax year 2020-2021
Apr 6 Start of tax year 2021-2022 and Off-Payroll working rules for private sector
Apr 14 CJRS claim deadline for March
Apr 30 Last day of the CJRS
Apr 30 Minimum Income Floor reapplied - affecting self-employed claiming Universal Credit
May 1 First day of JSS (successor to CJRS)
May 14 CJRS claim deadline for April
May xx SEISS claim for fourth grant covering Feb - Apr 2021
Jul 31 Self-Assessment payment on account due
2022  
Jan 1 £1m Annual Investment Allowance drops to £200,000
Jan 31 Virtual witnessing of wills ends
  ... More dates to follow ...

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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