Key Dates: October 2021 1 October The reduced Stamp Duty Land Tax system ends and the nil rate band returns to £125,000. VAT in the UK’s tourism and hospitality sector will now be charged at 12.5%. 5 OctoberDeadline to notify chargeability and advise HMRC of need to register for Self-Assessment for 2020/21. 7 OctoberVAT returns and payments due for Accounting Quarter period ending 31 August. 14 OctoberLast day to make CJRS claims for September. 22 OctoberDeadline for electronic remittance of PAYE, NICs and CIS to HMRC. 28 OctoberLast date to amend a CJRS claim for September where it has been underclaimed. 31 OctoberDeadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.