Below is a month by month list of all important dates for Tax Deadlines, Payroll Deadlines and VAT Deadlines.
* All dates are subject to possible adaptations
2nd May 2022 – Tax Deadline
P46 (car) deadline for the quarter to 5 April 2022.
Tip. The form is only required when you first start to provide or permanently withdraw the use of a car to an employee.
5th May 2022 – Payroll Deadline
Electronic VAT return and payment due for VAT quarter ended 31 March 2022.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
31st May 2022 – Payroll Deadline
Deadline to issue P60s for 2021/22 to employees.
Tip. P60s can be issued electronically. There is no need to send a paper copy.
7th June 2022 – VAT Deadline
Electronic VAT return and payment due for VAT quarter ended 30 April 2022.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
6th July 2022
Deadline to file Forms P11D and P11D(b) for 2021/22 to HMRC.
Tip. Make sure you give the employees a copy or details of the P11D by this date too.
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Deadline to agree to PAYE settlement agreement with HMRC for 2021/22 employee benefits in kind. Click here for more information.
Electronic VAT return and payment due for VAT quarter ended 31 May 2022.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
14th July 2022 – Tax Deadline
CT61 for the quarter ended 31 June 2022 for companies with income tax etc. payments to report. Click here for more information.
19th July 2022 – Tax Deadline
Deadline to pay Class 1A NIC for 2021/22, unless paying electronically in which case the deadline is extended to 22 July. Click here for more information.
The last date to submit overdue self-assessment tax returns for 2020/21 to avoid a penalty of £300 or 5% of tax overdue, whichever is higher.
Last date to pay any self-assessment tax owing for 2020/21 before a second automatic 5% late payment penalty applies.
Tip. If you agree to a “time to pay arrangement” before this date HMRC will usually forego the 5% penalty if you keep to the agreement. Click here for more information.
31st July 2022 – Tax Deadline
Self-assessment second payment on account for 2021/22 due.
Tip. Remember that you can make a claim to reduce your payments on account if you will owe less tax than the previous year. You can do this via your personal tax account.
2nd August 2022 – Tax Deadline
P46 (car) deadline for the quarter to 5 July 2022.
Tip. The form is only required when you first start to provide or permanently withdraw the use of a car to an employee.
5th August 2022 – Payroll Deadlines
7th September 2022 – VAT Deadlines
Electronic VAT return and payment due for VAT quarter ended 31 July 2022.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
1st October 2022 – Tax Deadlines
The payment deadline for corporation tax for companies with accounting periods ended on 31 December 2021.
5th October 2022 – Tax Deadlines
Deadline to notify HMRC that you have a tax liability for 2021/22 where you do not currently submit tax returns.
Tip. You can avoid the penalty if you pay the tax you owe no later than 31 January 2023.
7th October 2022 – VAT Deadlines
Electronic VAT return and payment due for VAT quarter ended 31 August 2022.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
14th October 2022 – Tax Deadlines
CT61 for the quarter ended 30 September 2022 for companies with income tax etc. payments to report. Click here for more information.
Deadline to pay Class 1B NI due under PAYE settlement agreement for 2021/22. Click here for more information.
31st October 2022 – Tax Deadlines
Deadline to file paper self-assessment returns for 2021/22.
6th November 2022 – Tax Deadlines
P46 (car) submission deadline for employers for the quarter to 5 October 2022.
Tip. The form is only required when you first start to provide or permanently withdraw the use of a car to an employee.
5th November 2022 – Payroll Deadlines
Electronic VAT return and payment due for VAT quarter ended 30 September 2022.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
7th December 2022 – VAT Deadlines
Electronic VAT return and payment due for VAT quarter ended 31 October 2022.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
30th December 2022 – Tax Deadlines
Deadline to file self-assessment return for 2021/22 if you want to pay any tax you owe by extra PAYE deductions from your salary in 2023/24.
Tip. You can pay your liability this way if it is less than £3,000 and you have sufficient income subject to PAYE.
31st December 2022 – Tax Deadlines
Corporation tax return filing deadline for companies with a 31 December 2021 year-end.
Tip. The filing deadline for corporation tax is twelve months following the end of the accounting period.