Key Tax Dates | March – December 2022

March

1^st

• Due date for payment of corporation tax for period ended 31 May 2021
• Penalty charged where 2020/21 self assessment tax return was not filed online by 28 February 2022.

7^th

• Due date for VAT returns and payment for month end or quarter 31 January 2022.

25^th

• Statutory sick pay – the standard three day waiting time will be reinstated for coronavirus-related claims.

31^st

• End of Corporation tax financial year
• Filing date for company Tax Return Form CT600 for period ended 31 March 2021.

April

1^st

• Due date for payment of corporation tax for period ended 30 June 2021
• Reduced VAT rate of 12.5% on supplies of hospitality, holiday accommodation and attractions, reverts to the standard rate of 20%
• 5% penalty imposed on 2020/21 income tax, CGT and class 2 and 4 NIC not paid by today. The penalty can be avoided if a time to pay arrangement is agreed in advance
• New national minimum wage rates apply
• Making Tax Digital for VAT extended to all VAT-registered businesses for their first VAT period starting on or after this date
• A new tax on the import or manufacture of plastic packaging that contains less than 30% recycled plastic content comes into force
• A new time-limited tax of 4% on the profits of UK residential property development activities of large companies comes into force.

5^th

• End of tax year 2021/22.

6^th

• Start of tax tear 2022/2023
• National insurance and dividend tax increase from today.

7^th

• Due date for VAT returns and payment for month end or quarter 28 February 2022.

14^th

• Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 31 March.

30^th

• Filing date for company Tax Return Form CT600 for period ended 30 April 2021.

May

1^st

• Due date for payment of corporation tax for period ended 31 July 2021.

3^rd

• Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2022.

7^th

• Due date for VAT returns and payment for month end or quarter 31 March 2022.

31^st

• Employers must provide a 2021/22 form P60 to employees who they employed at 5 April 2022
• Filing date for company Tax Return Form CT600 for period ended 31 May 2021.

June

1^st

• Due date for payment of corporation tax for period ended 31 August 2021.

7^th

• Due date for VAT returns and payment for month end or quarter 30 April 2022.

30^th

• Filing date for company Tax Return Form CT600 for period ended 30 June 2021.

July

1^st

• Due date for payment of corporation tax for period ended 30 September 2021.

6^th

• Deadline for P11d to be submitted to HMRC and distribution to employees.

7^th

• Due date for VAT returns and payment for month end or quarter 31 May 2022.

19^th

• Pay any Class 1A NICs on taxable benefits and taxed award schemes to HMRC for 2021/22.

31^st

• Second payment on account of self-assessed income tax and Class 4 NIC for 2021/22 due
• Filing date for company Tax Return Form CT600 for period ended 31 July 2021.

August

1^st

• Due date for payment of corporation tax for period ended 31 October 2021
• Tax payers who have not paid their remaining tax liabilities for 2020/21 face a further 5% penalty, in addition to the 5% penalty on amounts outstanding at 1 March 2022.

2^nd

• Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5 July 2022.

7^th

• Due date for VAT returns and payment for month end or quarter 30 June 2022.

31^st

• Filing date for company Tax Return Form CT600 for period ended 31 August 2021.

September

1^st

• Due date for payment of corporation tax for period ended 30 November 2021.

7^th

• Due date for VAT returns and payment for month end or quarter 31 July 2022.

30^th

• Filing date for company Tax Return Form CT600 for period ended 30 September 2021.

October

1^st

• Due date for payment of Corporation Tax for years ending on 31 December 2021.

7^th

• Due date for VAT returns and payment for month end or quarter 31 August 2022.

14^th

• Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 30 September.

31^st

• Plastic packaging tax return and payment due for quarter end 30 September 2022
• Filing date for company Tax Return Form CT600 for period ended 31 October 2021.

November

1^st

• Due date for payment of corporation tax for period ended 31 January 2022.

2^nd

• Employers must submit Form P46 (Car) to report cars first provided during the quarter to 5 October 2022.

7^th

• Due date for VAT returns and payment for month end or quarter 30 September 2022.

31^st

• Filing date for company Tax Return Form CT600 for period ended 30 November 2021.

December

1^st

• Due date for payment of corporation tax for period ended 28 February 2022.

7^th

• Due date for VAT returns and payment for month end or quarter 31 October 2022.

31^st

• Filing date for company Tax Return Form CT600 for period ended 31 December 2021.