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 ... |
Key contacts
