Key Dates: April


1 April

  • The second stage of the post-Brexit import Core Model begins.
  • New National Living and Minimum Wage rates apply and the age limit for the National Living Wage drops to 23.
  • Deadline to set up a Self-Assessment self-serve Time to Pay arrangement online to avoid fines for late payment of tax following the Government waiver.
  • The extended apprenticeship scheme will launch offering employers payments of £3,000 for each new apprentice they hire.

5 April

  • Last day a usual Companies House filing deadline can be extended for a further three months.
  • The last day that tax refunds can be claimed in respect of tax overpaid for the tax year ending 5 April 2017.

6 April

  • First day of the new tax year.
  • Introduction of new IR35 rules for the private sector.
  • New Recovery Loan Scheme launches to support businesses affected by COVID-19 offering loans of between £25,000 and £10 million.

7 April

VAT returns and payments due for Accounting Quarter period ending 28 February.

22 April

  • Quarterly payment PAYE, Tax and NIC for the period ended 5 April 2021.
  • Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

30 April

Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2020 and 31 July 2020.