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 ... |
Key contacts
