Companies House Accounts must be filed (Months after your financial year end)
Confirmation Statement (Annual Return) These must be filed annually.
Corporation Tax payments are due 9 months and 1 day following your financial end.
e.g - Year End is 31 December 2020 Any Corporation Tax owed must be paid by 1st October 2021
CIS Return Due Date
If the tax month was 6th May to 5th June, you must give the statement by the 19th June.
VAT Return Due Date
Due dates for returns and payments:
Accounting Quarter period ends 28 Feb – VAT return due 7 April (if filed online)
Accounting Quarter period ends 31 Mar – VAT return due 7 May (if filed online)
Accounting Quarter period ends 30 Apr – VAT return due 7 June (if filed online)
Accounting Quarter period ends 31 May – VAT return due 7 July (if filed online)
PAYE Due Date
Under RTI (“Real Time Information”), an employer must file details of any payments made to employees on or before the date that a payment is made to the employee.
Payments of PAYE and NI must reach HMRC by the 19th of the month following the tax month in which the salary payment was made, if paying by cheque, or by the 22nd of the month if paying electronically.
NB – if the 19th or 22nd falls on a weekend or bank holiday, payment must reach them on the last working day BEFORE the weekend or holiday.
19 April 2022 Final submission must be made to HMRC under RTI for the year.
31 May 2022 P60’s to be given to all employees
31 May 2022 P11d to be filed with HMRC
19 July 2022 Class 1 A payment to reach HMRC (postal)
22 July 2022 Class 1 A payment to reach HMRC (electronic)
Important Dates for Individuals and Self Employed
We often get asked when is my tax due, the following table shows key dates for individuals and self employed.
05 April 2022 End of Current Tax Year
31 July 2022 2nd Payment on Account of tax for 2021/22 due to HMRC
05 October 2022 Deadline to advise HMRC that you need to register for
Self-Assessment for the 2021/22 Tax Year
31 October 2022 Deadline for filing Paper Income Tax Return with HMRC
31 October 2022 Deadline for submitting tax return if you want
HMRC to calculate your tax liability
30 December 2022 Deadline for filing Income Tax return with HMRC if you want any
Tax collected through your PAYE Coding (under £3,000)
31 January 2023 Balance of any tax, national insurance and student loan
owed to HMRC for 2021/22 must be paid.
31 January 2023 1st Payment on Account of tax for 2022/23 due to
HMRC LAST DAY TO FILE YOU INCOME TAX RETURN