Tax and business calendar
Details of compliance and regulatory deadlines.
31 January 2022
Personal tax returns (online)
Midnight deadline to submit online self-assessment tax returns for 2020/21.
Midnight deadline to pay any outstanding tax you owe from 2019/20.
First payment on account
Midnight deadline to pay half of any tax owed for 2020/21.
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2021 to be submitted to HMRC.
Company accounts filing deadline
Deadline for filing your annual accounts is 9 months after your company’s financial year ends.
01 February 2022
Corporation tax payment
Corporation tax payment due for year end 30 April 2021, for those companies not liable to pay their liability by instalments.
07 February 2022
Due date for December VAT returns unless exempted.
19 February 2022
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from January 2022.
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
21 February 2022
Due date for payment of supplementary declarations for January 2022.