1 January
Corporation tax due for accounting periods ended 31 March 2021 (where not payable by instalments)
7 January
VAT returns and payments due for month or quarter ended 30 November 2021
14 January
Corporation tax instalment payments due for large companies as follows:
•Year ended 30 September 2021 – instalment 4
•Year ended 31 December 2021 – instalment 3
•Year ended 31 March 2022 – instalment 2
•Year ended 30 June 2022 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
•Year ended 31 January 2022 – instalment 4
•Year ended 30 April 2022 – instalment 3
•Year ended 31 July 2022 – instalment 2
•Year ended 31 October 2022 – instalment 1
Corporation Tax: return of Income Tax on company payments (CT61) returns and payments due for quarter ended 31 December 2021
19 January
CIS returns due for month ended 5 January 2022
EPS due for month ended 5 January 2022 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2022 and quarter ended 5 January 2022 (paid non electronically)
21 January
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2022 and quarter ended 5 January 2022 (paid electronically, but not by Faster Payments)
22 January
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2022 and quarter ended 5 January 2022 (paid by Faster Payments)
30 January
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 December 2021
31 January
Online personal, trustee and partnership tax returns due for 2020-21
Personal and trustee self-assessment balancing payments, and any Class 2 NICs and capital gains tax, due for 2020-21
Personal and trustee first self-assessment payments on account due for 2021-22
Last date for submitting online 2019-20 personal, trustee and partnership tax returns (to avoid 12 month penalty)
Deadline for amending 2019-20 personal, trustee and partnership tax returns
Deadline for trusts and estates, with a tax liability for the first time in 2020-21, to register with HMRC’s Trusts Registration Service and for others to update for changes
Corporation tax return due for accounting periods ended 31 January 2021
Deadline for amending corporation tax returns for accounting periods ended 31 January 2020
Inheritance tax due for deaths in July 2021
1 February
Corporation tax due for accounting periods ended 30 April 2021 (where not payable by instalments)
Interest begins to accrue on any unpaid self-assessment tax liability due for 2020-21
2 February
P46 (car) forms due for the quarter ended 5 January 2022 (where benefits not payrolled)
5 February
Employment intermediary reports due for quarter ended 5 January 2022
Deadline for amending employment intermediary reports for quarter ended 5 October 2021
7 February
VAT returns and payments due for month or quarter ended 31 December 2021
14 February
Corporation tax instalment payments due for large companies as follows:
•Year ended 31 October 2021 – instalment 4
•Year ended 31 January 2022 – instalment 3
•Year ended 30 April 2022 – instalment 2
•Year ended 31 July 2022 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
•Year ended 28 February 2022 – instalment 4
•Year ended 31 May 2022 – instalment 3
•Year ended 31 August 2022 – instalment 2
•Year ended 30 November 2022 – instalment 1
Deadline to apply for deferment of payment of Class 1 NICs (form CA72A) for 2021-22 (may be extended to 5 April 2022 if employer agrees)
18 February
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2022 (paid non electronically)
19 February
CIS returns due for month ended 5 February 2022
EPS due for month ended 5 February 2022 so HMRC can apply a reduction on what is owed from FPS
22 February
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2022 (paid electronically)
28 February
Corporation tax return due for accounting periods ended 28 February 2021
Deadline for amending corporation tax returns for accounting periods ended 29 February 2020
Inheritance tax due for deaths in August 2021
1 March
Corporation tax due for accounting periods ended 31 May 2021 (where not payable by instalments)
HMRC reviews advisory fuel rates for company cars
7 March
VAT returns and payments due for month or quarter ended 31 January 2022
14 March
Corporation tax instalment payments due for large companies as follows:
•Year ended 30 November 2021 – instalment 4
•Year ended 28 February 2022 – instalment 3
•Year ended 31 May 2022 – instalment 2
•Year ended 31 August 2022 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
•Year ended 31 March 2022 – instalment 4
•Year ended 30 June 2022 – instalment 3
•Year ended 30 September 2022 – instalment 2
•Year ended 31 December 2022 – instalment 1
18 March
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2022 (paid non electronically)
19 March
CIS returns due for month ended 5 March 2022
EPS due for month ended 5 March 2022 so HMRC can apply a reduction on what is owed from FPS
22 March
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2022 (paid electronically)
31 March
Corporation tax return due for accounting periods ended 31 March 2021
Deadline for amending corporation tax returns for accounting periods ended 31 March 2020
Inheritance tax due for deaths in September 2021
Deadline for amending ATED return for the year ended 31 March 2021
