Dates & 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.