Tax Calendar 2021/2022


June 2021
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/6/2021

July 2021
5	Deadline for PAYE settlement agreement for 2020/21
6	Deadline for 2020/21 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees Deadline for employers to report share incentives for 2020/21 - form 42
14	Return and Payment of CT61 tax due for quarter to 30 June 2021
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/7/2021 or quarter 1 of 2021/22 for small employers Class 1A NIC due in respect of the tax year 2020/21
31	Second self assessment payment on account due for 2020/21 Second 5% penalty surcharge on any 2019/20 outstanding tax due on 31 January 2021 still unpaid Deadline for Tax Credits to finalise claims for 2020/21 and renew claims for 2021/22 Half yearly Class 2 NIC payment due Penalty of 5% of tax due or £300, whichever is greater for 2019/20 personal tax returns still not filed

August 2021
2	Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/8/2021

September 2021
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/9/2021
30	Closing date to claim Small Business Rate Relief for 2020/21 in England

October 2021
1	Due date for payment of Corporation Tax for the year ended 31 December 2020
5	If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2020/21
14	Return and payment of CT61 tax due for quarter to 30 September 2021
19	Tax and Class 1B national insurance due on PAYE settlements for 2020/21
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/10/2021 or quarter 2 of 2021/22 for small employers
31	Deadline for 2020/21 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2022/23 PAYE code (for underpayments of up to £3000 only)

November 2021
2	Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/11/2021

December 2021
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/12/2021
30	Deadline for 2020/21 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2022/23 PAYE code (for underpayments of up to £3000 only)

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