Tax deadlines for June

Tax assistance from Cottons Chartered Accountants
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June 2021 sees some important tax deadlines from HMRC…

1 June 2021

Company tax: UK resident companies making payments of annual interest or royalties to connected companies resident in an EU member state have to apply withholding taxes, subject to the terms of a relevant double taxation agreement.

15 June 2021

US tax: deadline for US expatriates to file 2020 US federal tax returns if they have not obtained a filing extension. If more time is needed, an extension can be obtained to 15 October 2021. If tax is due, interest will accrue from 17 May 2021 until the tax is paid.

30 June 2021

Patent box: transitional period for intellectual property that existed at midnight on 30 June 2016 for companies that had already elected into the patent box regime at that date comes to an end.

CTSA: returns for accounting periods ended 30 June 2020 should reach HMRC.