Here’s all the key tax dates for the current tax year:

April 2022
1st

5% late payment penalty on any 2020/21 outstanding tax which was due on 31 January 2021 and still remains unpaid

5th

Last day of 2021/22 tax year.

Deadline for 2021/22 ISA investments and pension contributions.

Last day to make disposals using the 2020/21 CGT exemption

6th

Start of the 2022/23 tax year.

14th

Due date for income tax for the CT61 period to 31 March 2022

19th

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 2021
3rd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2022

19th

PAYE, Student loan and CIS deductions are due for the month to 5 May 2022

31st

Deadline for forms P60 for 2021/22 to be issued to employees

June 2021
1st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19th

PAYE, Student loan and CIS deductions are due for the month to 5 June 2022

31st

End of CT61 quarterly period.

July 2021
5th

Deadline for reaching a PAYE Settlement Agreement for 2021/22.

6th

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.

14th

Due date for income tax for the CT61 period to 30 June 2022

19th

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

31st

Second payment on account 2021/22 due

August 2021
2nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2022

19th

PAYE, Student loan and CIS deductions are due for the month to 5 August 2022

September 2021
1st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19th

PAYE, Student loan and CIS deductions are due for the month to 5 September 2022

30th

End of CT61 quarterly period.

October 2021
1st

Due date for payment of Corporation Tax for period ended 31 December 2021

5th

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.

14th

Due date for income tax for the CT61 quarter to 30 September 2022

19th

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

31st

Deadline for submitting ‘paper’ 2021/22 self assessment returns

November 2021
2nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2022

19th

PAYE, Student loan and CIS deductions are due for the month to 5 November 2022

December 2021
1st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19th

PAYE, Student loan and CIS deductions are due for the month to 5 December 2022

30th

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

31st

End of CT61 quarterly period.Filing date for Company Tax Return Form CT600 for period ended 31 December 2021

January 2022
1st

Due date for payment of corporation tax for period ended 31 March 2022

14th

Due date for income tax for the CT61 quarter to 31 December 2022

19th

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

31st

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.

Balancing payment – 2021/22 income tax and Class 4 NICs. Class 2 NICs also due.

February 2022
2nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2023

19th

PAYE, Student loan and CIS deductions are due for the month to 5 February 2023

March 2022
1st

New Advisory Fuel Rates (AFR) for company car users apply from today.

3rd

5% late payment penalty on any 2021/22 outstanding tax which was due on 31 January 2023 and still remains unpaid

19th

PAYE, Student loan and CIS deductions are due for the month to 5 March 2023

31st

End of corporation tax financial year.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 March 2020.

Last minute planning for tax year 2022/23 – please contact us for advice.

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