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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.

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.
  • 30 June 2022 - Corporation Tax returns due for accounting periods ended 30 June 2021.

July 2022

  • 1 July 2022 - Corporation Tax due for accounting periods ended 30 September 2021 where not payable by instalments.
  • 5 July 2022 - PAYE Settlement Agreements (PSAs) for 2021/22 must be agreed with HMRC.
  • 5 July 2022 - Non-resident landlords scheme annual information return and tax deduction certificate to be submitted for the year ended 31 March 2022.
  • 6 July 2022 - Close companies providing beneficial loans to a director must elect for all loans to be treated as a single loan by this date to calculate benefits in kind.
  • 6 July 2022 - The annual National Insurance Primary Threshold and the Lower Profits Limit increase from £9,880 to £12,570.
  • 6 July 2022 - Copies of 2021/22 P11d documents should be issued to employees and forms submitted to HMRC.
  • 6 July 2022 - Latest date for making good non-payrolled benefits provided in 2021-22.
  • 7 July 2022 - VAT returns and payments due for Accounting Quarter period ending 31 May.
  • 19 July 2022 - CIS returns due for month ended 5 July 2022.
  • 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.
  • 30 July 2022 - Returns and payments due for rents to non-resident landlords for quarter ended 30 June 2022.
  • 31 July 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2021.
  • 31 July 2022 - Deadline for notifying pension scheme administrators to pay all or some of annual allowance charge for 2020/21.
  • 31 July 2022 - The second payment on account for the 2021/22 tax year is due.
  • 31 July 2022 - Corporation Tax returns due for accounting periods ended 31 July 2021.

August 2022

  • 1 August 2022 - Taxpayers who have not paid remaining tax liabilities for 2020/21 face a further five per cent penalty, in addition to the five per cent penalty suffered on amounts outstanding at 1 March 2022.
  • 1 August 2022 - Corporation Tax due for accounting periods ended 31 October 2021 where not payable by instalments.
  • 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.
  • 19 August 2022 - CIS returns due for month ended 5 August 2022.
  • 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.
  • 31 August - Corporation Tax return due for accounting periods ended 31 August 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.
  • 30 September 2022 - Corporation Tax returns due for accounting periods ended 30 September 2021.

October 2022

  • 5 October 2022 - Deadline to notify chargeability and advise HMRC of need to register for Self-Assessment for 2021/22.
  • 7 October 2022 - VAT returns and payments due for Accounting Quarter period ending 31 August.
  • 22 October 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
  • 31 October 2022 - Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
  • 31 October 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2022.
  • 31 October 2022 - Corporation Tax returns due for accounting periods ended 31 October 2021.

November 2022

  • 2 November 2022 - Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
  • 7 November 2022 - VAT returns and payments due for Accounting Quarter period ending 30 September.
  • 22 November 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 november 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2022.
  • 30 November 2022 - Corporation Tax returns due for accounting periods ended 30 November 2021.

December 2022

  • 1 December 2022 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 December 2022 - VAT returns and payments due for Accounting Quarter period ending 31 October.
  • 22 December 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 December 2022 - Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
  • 31 December 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2022.
  • 31 December 2022 - Corporation Tax returns due for accounting periods ended 31 December 2021.

 

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