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.

    • Balancing payment

      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

    • VAT return

      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.

    • CIS return

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

    21 February 2022

    • Intrastat

      Due date for payment of supplementary declarations for January 2022.