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Tax calendar

April 2022

1^st: 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.
5^th: 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.
14^th: Due date for income tax for the CT61 period to 31 March 2022.
19^th: 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.

May 2022

3^rd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2022.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 May 2022.
31^st: Deadline for forms P60 for 2021/22 to be issued to employees.

June 2022

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 June 2022.
30^th: End of CT61 quarterly period.

July 2022

5^th: Deadline for reaching a PAYE Settlement Agreement for 2021/22.
6^th: 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.
14^th: Due date for income tax for the CT61 period to 30 June 2022.
19^th: 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.
31^st: Second payment on account 2021/22 due.

August 2022

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2022.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 August 2022.

September 2022

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 September 2022.
30^th: End of CT61 quarterly period.

October 2022

1^st: Due date for payment of Corporation Tax for period ended 31 December 2021.
5^th: 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.
14^th: Due date for income tax for the CT61 quarter to 30 September 2022.
19^th: 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.
31^st: Deadline for submitting 'paper' 2021/22 self assessment returns.

November 2022

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2022.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 November 2022.

December 2022

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 December 2022.
30^th: 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.
31^st: End of CT61 quarterly period.; Filing date for Company Tax Return Form CT600 for period ended 31 December 2021.

January 2023

1^st: Due date for payment of corporation tax for period ended 31 March 2022.
14^th: Due date for income tax for the CT61 quarter to 31 December 2022.
19^th: 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.
31^st: 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.

February 2023

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2023.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 February 2023.

March 2023

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
3^rd: 5% late payment penalty on any 2021/22 outstanding tax which was due on 31 January 2023 and still remains unpaid.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 March 2023.
31^st: 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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