Tax and business calendar

Details of compliance and regulatory deadlines.

    30 June 2022

    • CT61

      End of CT61 quarterly period.

    • Corporation tax return

      Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 June 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 July 2022

    • Corporation tax payment

      Corporation tax payment due for year end 30 September 2021, for those companies not liable to pay their liability by instalments.

    06 July 2022

    • PAYE settlement agreements

      Final date for agreeing any PAYE settlement agreements for 2021/22.

    07 July 2022

    • VAT return

      Due date for May VAT returns unless exempted.

    14 July 2022

    • CT61 payment

      Due date for income tax for the CT61 quarter to 30 June 2022.

    19 July 2022

    • Monthly postal PAYE/class 1 NICs/student loan payment

      If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

    • NICs postal payments for 2020/21

      Deadline for postal payments to reach HMRC for any outstanding class 1A NICs for the tax year ending 5 April 2021.

    • CIS return

      Construction Industry Scheme: monthly return due for period up to 5th of previous month.