Tax Calendar
April 2022 S M T W T F S 1 2 3 4 5 5
End of 2021/22 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
Contact Us6 7 8 9 10 11 12 13 14 15 16 17 18 19 19
Deadline for Employers' 2021/22 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. PAYE/NIC, student loan and CIS deductions due for month to 5/4/2022 or quarter 4 of 2021/22 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2021/22
Contact Us20 21 22 23 24 25 26 27 28 29 30 30
Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2022
Contact UsMay 2022 S M T W T F S 1 1
Submission of Annual accounts to Companies House and payment of Corporation Tax for accounting periods ending 31 July 2021 VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2022
Contact Us2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 31
Submission of Corporation Tax returns: 31 May 2021 year-end VAT annual accounting: 31 March stagger VAT return and balancing payment P60: issue to employees
Contact UsJune 2022 S M T W T F S 1 1
Payment of Corporation Tax for accounting periods ending 31 August 2021 Deadline to confirm employees payrolled benefit information. New Advisory Fuel Rates (AFR) for company car users apply from today.
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Direct debit payment for VAT will be taken during these dated for quarter ended 30 April 2022.
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Direct debit payment for VAT will be taken during these dated for quarter ended 30 April 2022.
Contact Us13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 30
Final deadline for applying for the Government Covid Recovery Loan Scheme. Submission of Corporation Tax returns: 30 June 2021 year end
Contact UsJuly 2022 S M T W T F S 1 2 3 4 5 5
PAYE Settlement Agreements for 2021/22 must be agreed with HMRC. Letting agents acting for non-resident landlords must make a return of the rents paid to landlords and tax deducted in 2021/22 (form NRLY). If no letting agent is acting the tenant must make the return.
Contact Us6 6
Employers to submit forms P11D and returns of Class 1A NICs (forms P11D(b)) to HMRC for 2021/22. Employers must supply relevant employees with P11D information for 2021/22. Annual returns for reporting events relating to all employee share schemes in 2021/22 must be submitted through ERS. Employee share schemes put in place in 2021/22 must be registered. File report of termination payments and benefits where non-cash benefits are included in the package, where the total value of the settlement is £30,000 or more. Where a close company has provided beneficial loans to a director, it must elect by this date for all loans to be treated as a single loan to calculate benefits in kind.
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Return must be made of non-cash benefits provided in 2021/22 to retired employees under the employer-financed retirement benefits scheme.
Contact Us8 9 10 11 12 13 14 15 16 17 18 19 19
Employer non-electronic payments of Class 1A NICs for 2021/22 on benefits returned on a declaration of expenses and benefits (form P11D(b)) must reach HMRC. The due date is 22 July for payments made by an approved electronic payment method.
Contact Us20 21 22 23 24 25 26 27 28 29 30 31 31
Second payment on account of self-assessed income tax and Class 4 NIC for 2021/22 due. Tax credit claims for 2021/22 must be confirmed and renewed for 2022/23 if required. Deadline to pay any self-assessment tax owing for 2020/21 before a second automatic penalty is charged. Where a pension scheme annual allowance charge of over £2,000 is due for 2021/22 the pension scheme member must inform the scheme administrator if they want to scheme to pay that charge from their pension benefits.
Contact UsAugust 2022 S M T W T F S 1 1
Individual taxpayers who have not paid their remaining tax liabilities for 2020/21 face a further 5% penalty, in addition to the 5% penalty suffered on amounts outstanding on 1 March 2022. Corporation tax payment 31 Oct 2021 year-end
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Employers must submit Form P46 (Car) to report new cars provided during the quarter to 5 July 2022.
Contact Us3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 September 2022 S M T W T F S 1 1
Corporation Tax payment 30 November 2021 year-end New rates published for Advisory fuel rates for company car drivers Trust Registration Service: deadline to register non-taxable trusts in existence on 6 October 2020, some non-taxable trusts created after 6 October 2020, and some taxable trusts created on or after 6 April 2021.
Contact Us2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 October 2022 S M T W T F S 1 2 3 4 5 5
Deadline to notify HMRC of 2021/22 tax liability where returns are not currently submitted. Penalty can be avoided if tax owed is paid no later than 31 January 2023.
Contact Us6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 31
Corporation Tax returns submission: 31 October 2021 year ends All paper-based Self-Assessment 2021/22 Tax Returns must be received by HMRC.
Contact UsNovember 2022 S M T W T F S 1 1
Corporation Tax payment 31 January 2022 year-end All VAT-registered businesses must be signed up to Making Tax Digital (MTD).
Contact Us2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 December 2022 S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 30
Deadline for 2021/22 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2023/24 PAYE code (for underpayments of up to £3000 only)
Contact Us31 January 2023 S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 19
PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers
Contact Us20 21 22 22
PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers
Contact Us23 24 25 26 27 28 29 30 31 31
Deadline for filing 2022 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time Balancing self assessment payment due for 2021/22 Capital gains tax payment due for 2021/22 First self assessment payment on account due for 2022/23 Interest accrues on all late payments Half yearly Class 2 NIC payment due Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2020/21 5% penalty for late payment of tax unpaid for 2020/21 self assessment
Contact UsFebruary 2023 S M T W T F S 1 1
Individual taxpayers who have not paid their remaining tax and NI liabilities for 2020/21 by this date face a further penalty of greater than 5% of the tax showing as due on the return. Individual taxpayers who have not filed their 2020/21 self-assessment tax return by this date face a further penalty of the greater of £300 and 5% of the tax showing as due on the return.
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Employers must submit Form P46 (Car) to report cars first provided to employees during the quarter to 5 January 2023.
Contact Us3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 March 2023 S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 31
Last minute tax planning for the 2022/23 tax year. Ensure you use up all exemptions to which you are entitled
Contact UsApril 2023 S M T W T F S 1 2 3 4 5 5
End of 2022/23 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
Contact Us6 7 8 9 10 11 12 13 14 15 16 17 18 19 19
Deadline for Employers' 2022/23 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. PAYE/NIC, student loan and CIS deductions due for month to 5/4/2023 or quarter 4 of 2022/23 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2022/23
Contact Us20 21 22 23 24 25 26 27 28 29 30 30
Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2023
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