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- Calendar of tax deadlines and new tax measures
- Last Updated: 30 May 2022
This is a freeview 'At a glance' rolling calendar of common recurring tax deadlines, new tax measures and other tax significant events.
- June 2022
- July 2022
- August 2022
- September 2022
- October 2022
- November 2022
- December 2022
- January 2023
- February 2023
- March 2023
- April 2023
- May 2023
- Further ahead
- Past months
- June 2022
- July 2022
- August 2022
- September 2022
- October 2022
- November 2022
- December 2022
- January 2023
- February 2023
- March 2023
- April 2023
- May 2023
- Further ahead
- Past months
June 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 31 August 2021 year ends |
1 |
Advisory fuel rates for company car drivers: new rates published |
7 |
VAT return submission and payment (online): month-end or quarter 30 April 2022 |
17 |
PAYE, NIC and CIS payment (postal): month-end 5 June 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 June 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 June 2022 |
30 |
Corporation Tax returns: 30 June 2021 year ends |
30 |
VAT partial exemption: annual adjustment due this quarter for 31 March stagger |
30 |
VAT annual accounting: 30 April stagger VAT return and balancing payment |
July 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 30 September 2021 year ends |
4 |
Employment-related securities: make good unrecovered PAYE on notional payments to avoid tax charge under s.222 ITEPA 2003 |
5 |
PAYE settlement agreement: deadline to agree for 2021-22
|
5 |
Non-resident landlord scheme: annual return to HMRC and certificate NRL6 to landlord |
6 |
Employee benefits: P11D and P11D(b) for 2021-22 |
6 |
Employee benefits: Make good non-payrolled benefits provided in 2021-22 |
6 |
Employment-related securities: 2021-22 ERS annual return |
6 |
Employee share schemes: registration of schemes established in 2021-22 |
6 |
Termination payments and benefits: 2021-22 termination payments and benefits report |
6 |
Director loans: close company election under s.187 ITEPA 2003 for all beneficial loans to a director to be treated as a single loan for calculating 2021-22 benefit |
7 |
EFRBS: return of non-cash benefits provided to retired employees in 2021-22 |
7 |
VAT return submission and payment (online): month-end or quarter 31 May 2022 |
14 |
CT61: return and payment for quarter ended 30 June |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 July 2022 |
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 July 2022 |
19 |
Employee benefits: payment of 2021-22 Class 1A NIC (postal) |
19 |
CIS return: payments made to subcontractors in the month to 5 July 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 July 2022 |
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 July 2022 |
22 |
Employee benefits: payment of 2021-22 Class 1A NIC (electronic) |
29 |
Plastic Packaging Tax: return and payment quarter-end 30 June |
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 30 June 2022 |
31 |
Corporation Tax returns: 31 July 2021 year ends |
31 |
VAT partial exemption: annual adjustment due this quarter for 30 April stagger |
31 |
VAT annual accounting: 31 May stagger VAT return and balancing payment |
31 |
Self Assessment: second 2021-22 payment on account |
31 |
Pensions: notify scheme administrator to pay Annual allowance charge for 2020-21 |
August 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 31 October 2021 year ends |
2 |
P46(car) electronic or paper: quarter to 5 July 2022 |
5 |
Employment intermediaries: report for the quarter to 5 July 2022 |
5 |
Employment intermediaries: remove a report for the quarter to 5 April 2022 |
5 |
VAT return payment: month or quarter-end 30 June 2022 |
7 |
VAT return submission (online): month or quarter-end 30 June 2022 |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 August 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 August 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 August 2022 |
31 |
Corporation Tax returns: 31 August 2021 year ends |
31 |
VAT partial exemption: annual adjustment due this quarter for 31 May stagger |
September 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 30 November 2021 year ends |
1 |
Advisory fuel rates for company car drivers: new rates published |
7 |
VAT return submission and payment (online): month or quarter-end 31 July 2022 |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 September 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 September 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 September 2022 |
30 |
Corporation Tax returns: 30 September 2021 year ends |
October 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 31 December 2021 year ends |
5 |
Self Assessment: notify HMRC of 2021-22 Chargeability |
7 |
VAT return submission and payment (online): month or quarter-end 31 August 2022 |
14 |
CT61: return and payment for quarter ended 30 September |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 October 2022 |
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 October 2022 |
19 |
PAYE settlement agreement: payment of 2021-22 Class 1B NIC and tax (postal) |
19 |
CIS return: payments made to subcontractors in the month to 5 October 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 October 2022 |
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 October 2022 |
22 |
PAYE settlement agreement: payment of 2021-22 Class 1B NIC and tax (electronic) |
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 30 September 2022 |
31 |
Plastic Packaging Tax: return and payment quarter-end 30 September |
31 |
Corporation Tax returns: 31 October 2021 year ends |
31 |
Self Assessment: 2021-22 paper tax returns |
November 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 31 January 2022 year ends |
2 |
P46(car) electronic or paper: quarter to 5 October 2022 |
5 |
Employment intermediaries: report for the quarter to 5 October 2022 |
5 |
Employment intermediaries: remove a report for the quarter to 5 July 2022 |
7 |
VAT return submission and payment (online): month or quarter-end 30 September 2022 |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 November 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 November 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 November 2022 |
30 |
Corporation Tax returns: 30 November 2021 year ends |
December 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 28 February 2022 year ends |
1 |
Advisory fuel rates for company car drivers: new rates published |
7 |
VAT return submission and payment (online): month or quarter-end 31 October 2022 |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 December 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 December 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 December 2022 |
30 |
Self Assessment: payment of 2021-22 tax via PAYE coding out online return submission |
31 |
Corporation Tax returns: 31 December 2021 year ends |
January 2023
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 31 March 2022 year ends |
7 |
VAT return submission and payment (online): month-end or quarter 30 November 2022 |
14 |
CT61: return and payment for quarter ended 31 December |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 January 2023 |
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 January 2023 |
19 |
CIS return: payments made to subcontractors in the month to 5 January 2023 |
21 |
PAYE, NIC and CIS payment (electronic): month-end 5 January 2023 |
21 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 January 2023 |
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 31 December 2022 |
31 |
Corporation Tax returns: 31 January 2022 year ends |
31 |
Self Assessment: 2021-22 online tax returns |
31 |
Self Assessment: amendments to 2020-21 tax returns |
31 |
Self Assessment: 2021-22 balancing payment |
31 |
Self Assessment: first 2022-23 payment on account |
31 |
Self Assessment: file outstanding 2018-19 returns to displace a determination |
31 |
National Insurance: notify of liability to Class 2 NI where self-employment commenced in 2021-22 |
31 |
National Insurance: Form CA72A (deferral) for the self-employed |
31 |
IR35: amend or correct 2021-22 deemed payment on employer return and pay any balance of PAYE/NIC |
31 |
EFRBS: report schemes starting in 2021-22 |
31 |
Plastic Packaging Tax: return and payment quarter-end 31 December |
New tax measures and other tax-significant events
Date |
Tax measure/event |
1 |
VAT late submission and late payment penalties: new regime for VAT registered businesses. |
February 2023
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 30 April 2022 year ends |
2 |
P46(car) electronic or paper: quarter to 5 January 2023 |
5 |
Employment intermediaries: report for the quarter to 5 January 2023 |
5 |
Employment intermediaries: remove a report for the quarter to 5 October 2022 |
7 |
VAT return submission and payment (online): month-end or quarter 31 December 2022 |
14 |
National Insurance: Form CA72A (deferral) for the employed |
17 |
PAYE, NIC and CIS payment (postal): month-end 5 February 2023 |
19 |
CIS return: payments made to subcontractors in the month to 5 February 2023 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 February 2023 |
28 |
Corporation Tax returns: 28 February 2022 year ends |
March 2023
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 31 May 2022 year ends |
1 |
Advisory fuel rates for company car drivers: new rates published |
7 |
VAT return submission and payment (online): month-end or quarter 31 January 2023 |
17 |
PAYE, NIC and CIS payment (postal): month-end 5 March 2023 |
19 |
CIS return: payments made to subcontractors in the month to 5 March 2023 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 March 2023 |
31 |
Corporation Tax returns: 31 March 2022 year ends |
31 |
Annual Tax on Enveloped Dwellings: amend ATED returns for year to 31 March 2022 |
New tax measures and other tax-significant events
Date |
Tax measure/event |
31 |
Super-deduction and SR Allowance: due to end on 31 March 2023. |
April 2023
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 30 June 2022 year ends |
5 |
P46(car) electronic: quarter to 5 April 2023 |
5 |
Tax year: 2022-23 tax year ends |
5 |
National Insurance: deadline to pay voluntary Class 2 or Class 3 NI for 2016-17 |
6 |
Tax year: 2023-24 tax year begins |
7 |
VAT return submission and payment (online): month-end or quarter 28 February 2023 |
14 |
CT61: return and payment for quarter ended 31 March |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 April 2023 |
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 April 2023 |
19 |
CIS return: payments made to subcontractors in the month to 5 April 2023 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 April 2023 |
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 April 2023 |
28 |
Plastic Packaging Tax: return and payment quarter-end 31 March |
30 |
Corporation Tax returns: 30 April 2022 year ends |
30 |
Annual Tax on Enveloped Dwellings: return and payment (or relief declaration) for properties within the scope of ATED on 1 April |
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 31 March 2023 |
30 |
Inheritance Tax: payment of IHT on lifetime transfers between 6 April and 30 September 2022 |
New tax measures and other tax-significant events
Date |
Tax measure/event |
April |
Tax conditionality: licence renewals in Northern Ireland and Scotland for taxi drivers, booking office operators (Scotland only) and scrap metal dealers (Scotland only) will be conditional on tax registration. |
1 April |
Annual Investment Allowance: decrease to £200,000. |
1 April |
Corporation Tax: main rate rises to 25% with marginal relief for chargeable profits between £50,000 and £250,000. |
1 April |
Council Tax and Business Rates: maximum Council Tax on second homes and long-term empty properties in Wales increases to 300%. Qualifying criteria strengthened for self-catering accommodation to be liable for Business Rates in England and Wales. |
1 April |
Research and Development Tax Relief: scope expanded to include cloud computing and data costs. |
1 April |
Diverted Profits Tax: rate of tax increases to 31%. |
5 April |
Basis period reform: trading profits of the self-employed and partners will be allocated to tax years regardless of the business’ accounting period end date. |
May 2023
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 31 July 2022 year ends |
1 |
VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2023 |
3 |
P46(car) paper: quarter to 5 April 2023 |
5 |
Employment intermediaries: report for the quarter to 5 April 2023 |
5 |
Employment intermediaries: remove a report for the quarter to 5 January 2023 |
6 |
VAT return payment: month-end or quarter 31 March 2023 |
7 |
VAT return submission (online): month-end or quarter 31 March 2023 |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 May 2023 |
19 |
CIS return: payments made to subcontractors in the month to 5 May 2023 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 May 2023 |
31 |
Corporation Tax returns: 31 May 2022 year ends |
31 |
VAT annual accounting: 31 March stagger VAT return and balancing payment |
31 |
P60: issue to employees |
31 |
Payrolled benefits: provide statement to employees of specified information for payrolled benefits |
Further ahead
New tax measures and other tax-significant events
2024
Date |
Tax measure/event |
31 March |
Museum and Galleries Exhibition Tax Relief: due to end on 31 March 2024. |
1 April |
Theatre Tax Relief: rates decrease to 20% (non-touring) and 25% (touring). |
1 April |
Orchestra Tax Relief: rate decreases to 25%. |
6 April |
Making Tax Digital for Income Tax: self-employed businesses and landlords with business turnover above £10,000 report under Making Tax Digital for Income Tax Self Assessment. Extended to general partnerships from April 2025. |
6 April |
Late submission and late payment penalties: new regime for taxpayers in Income Tax Self Assessment (ITSA) who are required to submit digital quarterly updates through MTD. Extended to all other ITSA taxpayers on 6 April 2025. |
6 April |
Income Tax: basic rate decreases from 20% to 19% (excluding non-savings, non-dividend income received by Scottish taxpayers). |
Past months
May 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 31 July 2021 year ends |
1 |
VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2022 |
3 |
P46(car) paper: quarter to 5 April 2022 |
5 |
Employment intermediaries: report for the quarter to 5 April 2022 |
5 |
Employment intermediaries: remove a report for the quarter to 5 January 2022 |
5 |
VAT return payment: month-end or quarter 31 March 2022 |
7 |
VAT return submission (online): month-end or quarter 31 March 2022 |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 May 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 May 2022 |
20 |
PAYE, NIC and CIS payment (electronic): month-end 5 May 2022 |
31 |
Corporation Tax returns: 31 May 2021 year ends |
31 |
VAT annual accounting: 31 March stagger VAT return and balancing payment |
31 |
P60: issue to employees |
31 |
Payrolled benefits: provide statement to employees of specified information for payrolled benefits |
April 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 30 June 2021 year ends |
1 |
Annual Tax on Enveloped Dwellings: fixed revaluation date for periods from 1 April 2023. |
5 |
P46(car) electronic: quarter to 5 April 2022 |
5 |
Tax year: 2021-22 tax year ends |
5 |
National Insurance: deadline to pay voluntary Class 2 or Class 3 NI for 2015-16 |
6 |
Tax year: 2022-23 tax year begins |
7 |
VAT return submission and payment (online): month-end or quarter 28 February 2022 |
14 |
CT61: return and payment for quarter ended 31 March |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 April 2022 |
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 April 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 April 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 April 2022 |
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 April 2022 |
30 |
Corporation Tax returns: 30 April 2021 year ends |
30 |
Annual Tax on Enveloped Dwellings: return and payment (or relief declaration) for properties within the scope of ATED on 1 April |
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 31 March 2022 |
30 |
Inheritance Tax: payment of IHT on lifetime transfers between 6 April and 30 September 2021 |
New tax measures and other tax-significant events
Date |
Tax measure/event |
1 |
VAT on hospitality: return to 20% from 12.5%. |
1 |
Business Rates: 50% relief for retail, hospitality, and leisure businesses in England (12 months), Wales (12 months) and Scotland (3 months). Business Rates multiplier frozen for 2022-23 for all ratepayers in England and Wales. |
1 |
Plastic Packaging Tax: a new tax charged at £200/ton where packaging contains less than 30% recycled plastic. |
1 |
Uncertain tax treatment: large businesses must notify HMRC where tax treatment is uncertain. |
1 |
Making Tax Digital for VAT: MTDfV extends to all VAT registered businesses with turnover below £85,000. |
1 |
Residential Property Developer Tax: 4% tax on developers with profits in excess of £25 million. |
1 |
VAT on Energy Saving Materials (ESMs): scope of VAT relief for ESMs widened. Wind and water turbines included. Temporary zero rate introduced until 31 March 2027. |
1 |
Business Rates: qualifying criteria strengthened for self-catering accommodation to be liable for Business Rates in Scotland. |
4 |
Tax conditionality: licence renewals in England for taxi drivers, private hire operators and scrap metal dealers will be conditional on tax registration. |
6 |
National Insurance: increase of 1.25% to Class 1 and Class 4. |
6 |
Dividend tax: increase of 1.25% to all dividend tax rates (except £2,000 nil rate band). |
6 |
National Insurance for Freeport employees: zero secondary Class 1 on Freeport employees wages up to £25,000 for 36 months. |
6 |
Employment Allowance: increase from £4,000 to £5,000. |
March 2022
Tax deadlines
Date |
Deadline |
1 |
Corporation Tax payment: 31 May 2021 year ends |
1 |
Advisory fuel rates for company car drivers: new rates published |
7 |
VAT return submission and payment (online): month-end or quarter 31 January 2022 |
18 |
PAYE, NIC and CIS payment (postal): month-end 5 March 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 March 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 March 2022 |
31 |
Corporation Tax returns: 31 March 2021 year ends |
31 |
Annual Tax on Enveloped Dwellings: amend ATED returns for year to 31 March 2021 |
New tax measures and other tax-significant events
Date |
Tax measure/event |
23 |
February 2022
Date |
Deadline |
1 |
Corporation Tax payment: 30 April 2021 year ends |
2 |
P46(car) electronic or paper: quarter to 5 January 2022 |
5 |
Employment intermediaries: report for the quarter to 5 January 2022 |
5 |
Employment intermediaries: remove a report for the quarter to 5 October 2021 |
7 |
VAT return submission and payment (online): month-end or quarter 31 December 2021 |
14 |
National Insurance: Form CA72A (deferral) for the employed |
18 |
PAYE, NIC and CIS payment (postal): month-end 5 February 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 February 2022 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 February 2022 |
28 |
Corporation Tax returns: 28 February 2021 year ends |
January 2022
Date |
Deadline |
1 |
Corporation Tax payment: 31 March 2021 year ends |
7 |
VAT return submission and payment (online): month-end or quarter 30 November 2021 |
14 |
CT61: return and payment for quarter ended 31 December |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 January 2022 |
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 January 2022 |
19 |
CIS return: payments made to subcontractors in the month to 5 January 2022 |
21 |
PAYE, NIC and CIS payment (electronic): month-end 5 January 2022 |
21 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 January 2022 |
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 31 December 2021 |
31 |
Corporation Tax returns: 31 January 2021 year ends |
31 |
Self Assessment: 2020-21 online tax returns |
31 |
Self Assessment: amendments to 2019-20 tax returns |
31 |
Self Assessment: 2020-21 balancing payment |
31 |
Self Assessment: first 2021-22 payment on account |
31 |
Self Assessment: file outstanding 2017-18 returns to displace a determination |
31 |
National Insurance: notify of liability to Class 2 NI where self-employment commenced in 2020-21 |
31 |
Trust register: update for changes in 2020-21 |
31 |
National Insurance: Form CA72A (deferral) for the self-employed |
31 |
IR35: amend or correct 2020-21 deemed payment on employer return and pay any balance of PAYE/NIC |
31 |
EFRBS: report schemes starting in 2020-21 |
December 2021
Date |
Deadline |
1 |
Corporation Tax payment: 28 February 2021 year ends |
1 |
Advisory fuel rates for company car drivers: new rates published |
7 |
VAT return submission and payment (online): month or quarter-end 31 October 2021 |
17 |
PAYE, NIC and CIS payment (postal): month-end 5 December 2021 |
19 |
CIS return: payments made to subcontractors in the month to 5 December 2021 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 December 2021 |
30 |
Self Assessment: payment of 2020-21 tax via PAYE coding out online return submission |
31 |
Corporation Tax returns: 31 December 2020 year ends |
November 2021
Date |
Deadline |
1 |
Corporation Tax payment: 31 January 2021 year ends |
2 |
P46(car) electronic or paper: quarter to 5 October 2021 |
5 |
VAT return payment: month or quarter-end 30 September 2021 |
5 |
Employment intermediaries: report for the quarter to 5 October 2021 |
5 |
Employment intermediaries: remove a report for the quarter to 5 July 2021 |
7 |
VAT return submission (online): month or quarter-end 30 September 2021 |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 November 2021 |
19 |
CIS return: payments made to subcontractors in the month to 5 November 2021 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 November 2021 |
30 |
Corporation Tax returns: 30 November 2020 year ends |
October 2021
Date |
Deadline |
1 |
Corporation Tax payment: 31 December 2020 year ends |
5 |
Self Assessment: notify HMRC of 2020-21 Chargeability |
7 |
VAT return submission and payment (online): month or quarter-end 31 August 2021 |
12+13 | VtaxP Conference: The Virtual Tax Partner Practical Tax Conference |
14 |
Coronavirus Job Retention Scheme: claims for September 2021 furlough days |
14 |
CT61: return and payment for quarter ended 30 September |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 October 2021 |
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 October 2021 |
19 |
PAYE settlement agreement: payment of 2020-21 Class 1B NIC and tax (postal) |
19 |
CIS return: payments made to subcontractors in the month to 5 October 2021 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 October 2021 |
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 October 2021 |
22 |
PAYE settlement agreement: payment of 2020-21 Class 1B NIC and tax (electronic) |
28 |
Coronavirus Job Retention Scheme: amendments to September 2021 furlough days |
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 30 September 2021 |
31 |
Corporation Tax returns: 31 October 2020 year ends |
31 |
Self Assessment: 2020-21 paper tax returns |
September 2021
Date |
Deadline |
1 |
Corporation Tax payment: 30 November 2020 year ends |
1 |
Advisory fuel rates for company car drivers: new rates published |
7 |
VAT return submission and payment (online): month or quarter-end 31 July 2021 |
14 |
Coronavirus Job Retention Scheme: claims for August 2021 furlough days |
17 |
PAYE, NIC and CIS payment (postal): month-end 5 September 2021 |
19 |
CIS return: payments made to subcontractors in the month to 5 September 2021 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 September 2021 |
28 |
Coronavirus Job Retention Scheme: amendments to August 2021 furlough days |
30 | Self-Employment Income Support Scheme: deadline for claiming fifth grant |
30 |
Corporation Tax returns: 30 September 2020 year ends |
August 2021
Date |
Deadline |
1 |
Corporation Tax payment: 31 October 2020 year ends |
2 |
P46(car) electronic or paper: quarter to 5 July 2021 |
5 |
Employment intermediaries: report for the quarter to 5 July 2021 |
5 |
Employment intermediaries: remove a report for the quarter to 5 April 2021 |
6 |
VAT return payment: month or quarter-end 30 June 2021 |
7 |
VAT return submission (online): month or quarter-end 30 June 2021 |
16 |
Coronavirus Job Retention Scheme: claims for July 2021 furlough days |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 August 2021 |
19 |
CIS return: payments made to subcontractors in the month to 5 August 2021 |
20 |
PAYE, NIC and CIS payment (electronic): month-end 5 August 2021 |
31 |
Corporation Tax returns: 31 August 2020 year ends |
31 |
Coronavirus Job Retention Scheme: amendments to July 2021 furlough days |
31 |
VAT partial exemption: annual adjustment due this quarter for 31 May stagger |
July 2021
Date |
Deadline |
1 |
Corporation Tax payment: 30 September 2020 year ends |
5 |
PAYE settlement agreement: deadline to agree for 2020-21 |
5 |
Non-resident landlord scheme: annual return to HMRC and certificate NRL6 to landlord |
6 |
Employee benefits: P11D and P11D(b) for 2020-21 |
6 |
Employee benefits: Make good non-payrolled benefits provided in 2020-21 |
6 |
Employment-Related Securities: 2020-21 ERS annual return |
6 |
Termination payments and benefits: 2020-21 termination payments and benefits report |
7 |
VAT return submission and payment (online): month-end or quarter 31 May 2021 |
14 |
CT61: return and payment for quarter ended 30 June 2021 |
14 |
Coronavirus Job Retention Scheme: claims for June 2021 furlough days |
19 |
PAYE, NIC and CIS payment (postal): month-end 5 July 2021 |
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 July 2021 |
19 |
Employee benefits: payment of 2020-21 Class 1A NIC (postal) |
19 |
CIS return: payments made to subcontractors in the month to 5 July 2021 |
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 July 2021 |
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 July 2021 |
22 |
Employee benefits: payment of 2020-21 Class 1A NIC (electronic) |
28 |
Coronavirus Job Retention Scheme: amendments to June 2021 furlough days |
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 30 June 2021 |
31 |
Corporation Tax returns: 31 July 2020 year ends |
31 |
VAT partial exemption: annual adjustment due this quarter for 30 April stagger |
31 |
VAT annual accounting: 31 May stagger VAT return and balancing payment |
31 |
Self Assessment: second 2020-21 payment on account |
31 |
Pensions: notify scheme administrator to pay Annual allowance charge for 2019-20 |
Notes
For more key tax announcements in greater detail see:
- Finance Act 2022: Tax update and rolling planner 2022-23
- Finance Act 2021: Tax update & rolling planner 2021-22
This calendar does not include:
- Penalty dates. See Penalties
- Reporting obligations that do not have a fixed return date, such as UK residential property disposals which must be reported within 60 days of completion (30 days before 27 October 2021).
- Claims and elections relating to specific tax treatments or reliefs, which have their own deadlines, such as:
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