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

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	2022 Budget & Spring Statement

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:

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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