Tax Calendar 2021/2022


January 2022
1	Due date for payment of Corporation Tax for the year ended 31 March 2021
14	Return and payment of CT61 tax due for quarter to 31 December 2021
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/1/2022 or quarter 3 of 2021/22 for small employers
31	Deadline for filing 2021 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time Balancing self assessment payment due for 2020/21 Capital gains tax payment due for 2020/21 First self assessment payment on account due for 2021/22 Interest accrues on all late payments Half yearly Class 2 NIC payment due Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2019/20 5% penalty for late payment of tax unpaid for 2019/20 self assessment

February 2022
2	Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/2/2022
28	Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2020/21 outstanding tax due on 31 January 2022 still unpaid

March 2022
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/3/2022
31	Last minute tax planning for the 2021/22 tax year. Ensure you use up all exemptions to which you are entitled

April 2022
5	End of 2021/22 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14	Return and payment of CT61 tax due for quarter to 31 March 2022
19	Deadline for Employers' 2021/22 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19	PAYE/NIC, student loan and CIS deductions due for month to 5/4/2022 or quarter 4 of 2021/22 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2021/22
30	Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2022