13 July 2020
Applications for the first Self-employed Income Support Scheme (SEISS v 1) grant must be submitted to HMRC by this date.
14 July 2020
Second SEISS grant (SEISS v2) requires claimants to confirm that their business was adversely affected by coronavirus on or after this date. Claims portal for SEISS v2 to open in August.
31 July 2020
The 2019/20 second self-assessment payment on account (POA) of income tax and Class 4 NIC is normally due by this date, but all such payments are automatically deferred. Taxpayers may pay the tax and NIC due by this date if they wish. If the tax is deferred it must be paid by 31 January.
Anticipated to be opened in August, portal for claiming SEISS v2 goes live.
31 January 2021
Electronic self-assessment 2019/20 personal tax returns, and any tax returns excluded from online filing for 2019/20, must be led by this date.
All outstanding self-assessment income tax and class 4 NIC for 2019/ including the POA deferred from 31 July 2020, must be paid. The first POA for 2020/21 must also be paid by this date, calculated as half the 2019/20 liability. Any capital gains tax due for 2019/20 must be paid, or topped-up where a payment on account has already be paid in respect of a residential property disposal.