Tax calendar
April 2022
- 1st
- Digital links required in Making Tax Digital for VAT returns.
- 5% late payment penalty on any 2020/21 outstanding tax which was due on 31 January 2022 and still remains unpaid.
- 5th
- Last day of 2021/22 tax year.
- Deadline for 2021/22 ISA investments and pension contributions.
- Last day to make disposals using the 2021/22 CGT exemption.
- 14th
- Due date for income tax for the CT61 period to 31 March 2022.
- 19th
- Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2021/22 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.
- PAYE quarterly payments are due for small employers for the pay periods 6 January 2022 to 5 April 2022.
- PAYE, Student loan and CIS deductions are due for the month to 5 April 2022.
- Deadline for employers' final PAYE return to be submitted online for 2021/22.
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May 2022
- 3rd
- Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2022.
- 19th
- PAYE, Student loan and CIS deductions are due for the month to 5 May 2022.
- 31st
- Deadline for forms P60 for 2021/22 to be issued to employees.
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June 2022
- 1st
- New Advisory Fuel Rates (AFR) for company car users apply from today.
- 19th
- PAYE, Student loan and CIS deductions are due for the month to 5 June 2022.
- 30th
- End of CT61 quarterly period.
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July 2022
- 5th
- Deadline for reaching a PAYE Settlement Agreement for 2021/22.
- 6th
- Deadline for forms P11D and P11D(b) for 2021/22 to be submitted to HMRC and copies to be issued to employees concerned.
- Deadline for employers to report share incentives for 2021/22.
- 14th
- Due date for income tax for the CT61 period to 30 June 2022.
- 19th
- Class 1A NICs due for 2021/22.
- PAYE, Student loan and CIS deductions due for the month to 5 July 2022.
- PAYE quarterly payments are due for small employers for the pay periods 6 April 2022 to 5 July 2022.
- 31st
- Second payment on account 2021/22 due.
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August 2022
- 2nd
- Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2022.
- 19th
- PAYE, Student loan and CIS deductions are due for the month to 5 August 2022.
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September 2022
- 1st
- New Advisory Fuel Rates (AFR) for company car users apply from today.
- 19th
- PAYE, Student loan and CIS deductions are due for the month to 5 September 2022.
- 30th
- End of CT61 quarterly period.
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October 2022
- 1st
- Due date for payment of Corporation Tax for period ended 31 December 2021.
- 5th
- Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2021/22 if no tax return has been issued.
- 14th
- Due date for income tax for the CT61 quarter to 30 September 2022.
- 19th
- Tax and NICs due under a 2021/22 PAYE Settlement Agreement.
- PAYE, Student loan and CIS deductions are due for the month to 5 October 2022.
- PAYE quarterly payments are due for small employers for the pay periods 6 July 2022 to 5 October 2022.
- 31st
- Deadline for submitting 'paper' 2021/22 self assessment returns.
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November 2022
- 2nd
- Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2022.
- 19th
- PAYE, Student loan and CIS deductions are due for the month to 5 November 2022.
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December 2022
- 1st
- New Advisory Fuel Rates (AFR) for company car users apply from today.
- 19th
- PAYE, Student loan and CIS deductions are due for the month to 5 December 2022.
- 30th
- Online filing deadline for submitting 2021/22 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2023/24 tax code.
- 31st
- End of CT61 quarterly period.
- Filing date for Company Tax Return Form CT600 for period ended 31 December 2021.
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January 2023
- 1st
- Due date for payment of corporation tax for period ended 31 March 2022.
- 14th
- Due date for income tax for the CT61 quarter to 31 December 2022.
- 19th
- PAYE, Student loan and CIS deductions are due for the month to 5 January 2023.
- PAYE quarterly payments are due for small employers for the pay periods 6 October 2022 to 5 January 2023.
- 31st
- Deadline for submitting your 2021/22 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2021/22 liability together with the first payment on account for 2022/23 are also due.
- Capital gains tax payment for 2021/22.
- Balancing payment – 2021/22 income tax and Class 4 NICs. Class 2 NICs also due.
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February 2023
- 2nd
- Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2023.
- 19th
- PAYE, Student loan and CIS deductions are due for the month to 5 February 2023.
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March 2023
- 1st
- New Advisory Fuel Rates (AFR) for company car users apply from today.
- 3rd
- 5% late payment penalty on any 2021/22 outstanding tax which was due on 31 January 2023 and still remains unpaid.
- 19th
- PAYE, Student loan and CIS deductions are due for the month to 5 March 2023.
- 31st
- End of corporation tax financial year.
- End of CT61 quarterly period.
- Filing date for Company Tax Return Form CT600 for period ended 31 March 2022.
- Last minute planning for tax year 2022/23 - please contact us for advice.
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