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Home Resource Centre Tax Tables Self Assessments Key Dates

Tax Tables

Key Dates
(Self Assesment, PAYE and CIS)

In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly installments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end. Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

November 2021

  • 2 November 2021 - Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
  • 7 November 2021 - VAT returns and payments due for Accounting Quarter period ending 30 September.
  • 22 November 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 November 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2021.

December 2021

  • 1 December 2021 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 December 2021 - VAT returns and payments due for Accounting Quarter period ending 31 October.
  • 22 December 2021 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 December 2021 - Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
  • 31 December 2021 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2021.

January 2022

  • 1 January 2022 - The third and final stage of the post-Brexit import Core Model begins. This will require businesses to undertake full customs checks.
  • 7 January 2022 - VAT returns and payments due for Accounting Quarter period ending 30 November.
  • 22 January 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 January 2022 - Deadline for paying Self-Assessment balancing payment and capital gains tax for tax year ended 5 April 2021.
  • 31 January 2022 - Deadline for the first payment on Self-Assessment account for 2021/22.
  • 31 January 2022 - Final online deadline for Self-Assessment tax return.
  • 31 January 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2021.

February 2022

  • 2 February 2022 - Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.
  • 7 February 2022 - VAT returns and payments due for Accounting Quarter period ending 31 December.
  • 22 February 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 February 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2021.

March 2022

  • 1 March 2022 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 March 2022 - VAT returns and payments due for Accounting Quarter period ending 31 January.
  • 22 March 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 25 March 2022 - Moratorium on commercial evictions ends.
  • 31 March 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2021.
  • 31 March 2022 - Business rates relief reduction ends.
  • 31 March 2022 - VAT relief for the UK’s tourism and hospitality sector ends.
  • 31 March 2022 - The ban on commercial evictions ends.

April 2022

  • 1 April 2022 - Businesses that have voluntarily registered for VAT must comply with Making Tax Digital.
  • 1 April 2022 - National Living and National Minimum Wage rates increase.
  • 1 April 2022 - Businesses in the UK’s tourism and hospitality subject to regular 20 per cent rate of VAT, where it applies.
  • 1 April 2022 - Most classes of National Insurance and dividend tax to risue by 1.25 percentage points.
  • 5 April 2022 - Last day of the tax year and deadline for claiming tax refunds.
  • 6 April 2022 - First day of the new tax year.
  • 6 April 2022 - Date from which all personal tax allowances and reliefs will be frozen until 2026.
  • 6 April 2022 - Most classes of National Insurance and dividend tax to rise by 1.25 percentage points.
  • 22 April 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 April 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 30 July 2021.

May 2022

  • 3 May 2022 - Printed forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.
  • 5 May 2022 - Employment intermediary’s quarterly report (6 January to 5 April) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).
  • 7 May 2022 - VAT returns and payments due for Accounting Quarter period ending 31 March.
  • 22 May 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 May 2022 - P60s to be given to all employees.
  • 31 May 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 30 August 2021.

June 2022

  • 1 June 2022 - Deadline to confirm employees payrolled benefit information.
  • 7 June 2022 - VAT returns and payments due for Accounting Quarter period ending 30 April.
  • 22 June 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 June 2022 - Final deadline for applying for the Recovery Loan Scheme. 
  • 30 June 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2021.

July 2022

  • 6 July 2022 - Copies of 2021/22 P11d documents should be issued to employees and forms submitted to HMRC.
  • 7 July 2022 - VAT returns and payments due for Accounting Quarter period ending 31 May.
  • 22 July 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, as well as Class 1A NIC owed on expenses or benefits.
  • 31 July 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2021.
  • 31 July 2022 - The second payment on account for the 2021/22 tax year is due.

August 2022

  • 2 August 2022 - Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
  • 7 August 2022 – VAT returns and payments due for Accounting Quarter period ending 30th June.
  • 22 August 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 August 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2021.
September 2022
  • 7 September 2022 - VAT returns and payments due for Accounting Quarter period ending 31 July.
  • 22 September 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 September 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 31 December 2021.

 

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