Calendar of tax deadlines

: Last Updated: 06 October 2021

This is a freeview 'At a glance' rolling calendar of common recurring tax deadlines.

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

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

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

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	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

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

March 2022

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

April 2022

Date	Deadline
1	Corporation Tax payment: 30 June 2021 year ends
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

May 2022

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
6	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

June 2022

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

Date	Deadline
1	Corporation Tax payment: 30 September 2021 year ends
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	Termination payments and benefits: 2021-22 termination payments and benefits report
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)
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

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

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

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	Corporation Tax returns: 31 October 2021 year ends
31	Self Assessment: 2021-22 paper tax returns

Past months

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

This calendar does not include:

Penalty dates. See Penalties
New tax measures. See Finance Act 2021: tax update & rolling planner 2021/22
Reporting obligations which do not have a fixed return date, such as UK residential property disposals which must be reported within 30 days of completion.
Claims and elections relating to specific tax treatments or reliefs, which have their own deadlines, such as:

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