Key Dates: September 2021 7 SeptemberVAT returns and payments due for Accounting Quarter period ending 31 July. 14 SeptemberLast day to make CJRS claims for August. 22 SeptemberDeadline for electronic remittance of PAYE, NICs and CIS to HMRC. 28 SeptemberLast date to amend a CJRS claim for August where it has been underclaimed. 30 September The VAT reduction for the UK’s tourism and hospitality sector ends and the rate will increase from 5% to 12.5%. The Coronavirus Job Retention Scheme is due to close. The apprenticeship payment scheme ends. All new hires must be completed by this date. Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2020.