Covid-related key dates and deadlines

16th October 2020

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 (includes local furlough version)
  • JRB = Job Retention Bonus
  • SEISS = Self-Employed Income Support Scheme
2020 Deadline
Oct 19 SEISS second grant claim deadline
Oct 20 Notify HMRC of any overclaimed CJRS or SEISS grant 
Oct 31 CJRS finishes
Oct 31 Temporary extension of 90-day VAT Option to Tax time limit ends
Oct 31 Deadline for submitting paper 2019-20 Self-Assessment returns
Nov 1 JSS and local JSS start
Nov 30 Last day for applying for a Coronavirus loan
Nov 30 Final date for claims under CJRS
Dec 24 Consultation ends on boosting powers of the Small Business Commissioner
Dec 30 2019-20 tax return submitted by this date, HMRC can be asked to collect tax owing through PAYE code
Dec 31 Eviction moratorium ends for commercial tenants
Dec 31 End of the Brexit transitional period
2021  
Jan 1 £1m Annual Investment Allowance drops to £200,000
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
Jan 31 JRB qualifying date
Feb xx SEISS claim for third grant covering Nov 2020 - Jan 2021
Feb 15 To 31 Mar 2021 - Claim window opens for JRB
Mar xx Spring Budget (date to be announced)
Mar 31 Claim window for JRB closes
Mar 31 Last day for reduced 5% VAT rate for tourism and hospitality sector
Mar 31 Payment of deferred VAT or use payment scheme to spread the amount owing over 11 equal instalments
Apr 5 End of tax year 2020-2021
Apr 6 Start of tax year 2021-2022 and Off-Payroll working rules for private sector
May xx SEISS claim for fourth grant covering Feb - Apr 2021
Jul 31 Self-Assessment payment on account due
  ... More dates to follow ...

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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