15 April 2021
UK Tax Dates Calendar 2021/22 | TBL Accountants

For all businesses to stay in control of their finances, it’s essential to be aware of the various UK tax dates and deadlines which are set by the government throughout the tax year.

Follow our simple month-by-month calendar to stay abreast of the most important HMRC dates for:

  • Self-assessment
  • VAT return submissions
  • MTD deadlines
  • Monthly PAYE dates
  • P11D deadlines

When does the 2021-22 tax year start?

The 2021-2022 tax year begins on April 6th 2021 and will run until April 5th 2022. It’s critical that businesses, investors, trustees and individuals follow these important deadlines. Failure to do so can result in HMRC issuing penalties for late payment.

2021-22 UK Tax Year Calendar by Month

April 21

  • 1 April 2021 – 2021/22 financial year begins
  • 5 April 2021 – 2020/21 tax year ends
    2020/21 deadline for pension contributions and ISA investments
  • 6 April 2021 – 2021/22 tax year begins. Updates to minimum wage, tax rates and pensions will be applied.
  • 6 April 2021 – Reforms for IR35 contractors and freelancer rules.
  • 7 April 2021 – Due date for VAT returns and electronic payment for quarter ending 28th February 2021.
  • 14 April 2021 – Submit forms and pay tax due for CT61 period to 31 March 2021. Quarterly corporation tax instalment also due for large companies depending on accounting year end.
  • 19 April 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 April 2021 – Monthly and quarterly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 30 April 2021 – ATED (Annual Tax on Enveloped Dwellings) return deadline for year 1 April 2021 to 31 March 2022.

May 2021

  • 1 May 2021– Due date for payment of Corporation Tax liabilities for period ended 31 July 2020 for SMEs not liable to pay by instalment.
  • 3 May 2021– Deadline for submitting printed form P46 (Car) for quarter ending 5 April 2021.
  • 7 May 2021– Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2021.
  • 14 May 2021 – Deadline for corporation tax instalment for large companies, depending on accounting year end.
  • 19 May 2021 – Employer Annual Return P35 and P14 deadline for the previous tax year ending 5th April 2021.
  • 19 May 2021– Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 May 2021– Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 31 May 2021– Give a P60 to all employees on your payroll
  • 31 May 2021 – Companies House to receive private company accounts with 31 August 2020 year end and public limited company accounts with 30 November year end.
  • 31 May 2021 – Corporation tax self-assessment returns for companies with accounting periods to 31 May 2020 should be submitted to HMRC.

June 2021

  • 1 June 2021 – Due date for payment of Corporation Tax for period ended 31 August 2020
  • 7 June 2021– Deadline for VAT returns and payment Accounting Quarter period ending 30 April 2021 if filed online
  • 14 June 2021– Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2022.
  • 19 June 2021– Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 June 2021– Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 30 June 2021– CT61 quarterly period ends
  • 30 June 2021 – Tax Credit Renewal packs should be received.

July 2021

  • 1 July 2021– Due date for payment of Corporation Tax for period ended 30 September 2020
  • 5 July 2021– Deadline for PAYE Settlement Agreement (PSA)
  • 6 July 2021– Submit P11D and P9D forms online to HMRC. This is the final day to give employees a copy of the information and inform HMRC the total amount of Class 1A National Insurance owed on form P11D(b).
  • 6 July 2021 – Deadline for Form 42 and other related documentation related to employee share-related benefits.
  • 7 July 2021– Deadline for VAT returns and payments of Accounting Quarter period ending 31 May 2021.
  • 14 July 2021– Income tax due date for CT61 period to 30 June 2021.
  • 19 July 2021– Monthly deadline for postal payments of CIS, Class 1 A NICs and PAYE to HMRC
  • 22 July 2021– Monthly deadline for electronic remittance of CIS, Class 1 A NICs and PAYE to HMRC
  • 31 July 2021– Second Payment on Account (POA) for Income Tax for 2020-21.
  • 31 July 2021 – PAYE settlement agreement submission date
  • 31 July 2021 – Tax Credit Renewal Pack must be returned by today.

August 2021

  • 1 August 2021– Due date for payment of Corporation Tax for period ended 31 October 2020.
  • 2 August 2021– Deadline for submitting P46 (Car) for quarter ending 5 July 2021.
  • 7 August 2021– Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2021.
  • 19 August 2021– Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 August 2021– Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.

September 2021

  • 1 September 2021 – Due date for payment of Corporation Tax for period ended 30 November 2020.
  • 7 September 2021– Deadline for VAT returns and payments of Accounting Quarter period ending 31 July 2021.
  • 14 September 2021– Due date for Corporation Tax quarterly instalment for “very large” companies with year ending 31 March 2022.
  • 19 September 2021– Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 September 2021– Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 30 September 2021– CT61 quarterly period ends.

October 2021

  • 1 October 2021– Due date for payment of Corporation Tax for period ended 31 December 2020.
  • 5 October 2021– Capital Gains deadline for non self assessment for 2020/21. CWF1 form to be filled for self employment or SA1 for non self employed income. Form SA401 is available for partners.
  • 7 October 2021– Deadline for VAT returns and payments of Accounting Quarter period ending 31 August 2021.
  • 14 October 2021– Income tax due date for CT61 period to 30 September 2021.
  • 19 October 2021– Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 October 2021– Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 31 October 2021– Deadline for postal/paper submission of Self Assessment tax returns for tax year ended 5 April 2021 to be received by HMRC.

November 2021

  • 1 November 2021– Due date for payment of Corporation Tax for period ended 31 January 2021.
  • 2 November 2021– Deadline for submitting P46 (Car) for quarter ending 5 October 2021.
  • 7 November 2021– Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2021.
  • 19 November 2021– Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
  • 22 November 2021– Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.

December 2021

  • 1 December 2021 – Due date for payment of Corporation Tax for period ended 28 February 2021.
  • 7 December 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 October 2021.
  • 14 December 2021 – Due date for Corporation Tax quarterly instalment for “very large” companies with yearend 31 March 2022.
  • 19 December 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 December 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 30 December 2021 – Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2021. Where tax return liability is less than £3,000, file by this date for tax to be collected via your tax code.
  • 31 December 2021 – Due date to file Corporation Tax for companies with 31 December 2020 year end.
  • 31 December 2021 – Due date to file company accounts with Companies House for limited companies with 31 March 2020 year end.

January 2022

  • 1 January 2022– Due date for payment of Corporation Tax for period ended 31 March 2021
  • 7 January 2022– Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2021
  • 14 January 2022– Income tax due date for CT61 period to 31 December 2021
  • 19 January 2022– Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 January 2022– Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 31 January 2022– Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2021 and 2020/21 Capital Gains Tax.
    Balancing payment of tax due for 2020-21 and first Payment on Account for Income Tax for 2021/22

February 2022

  • 1 February 2022– Due date for payment of Corporation Tax for period ended 30 April 2021
  • 2 February 2022– Deadline for submitting P46 (Car) for quarter ending 5 January 2022
  • 7 February 2022– Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2021
  • 19 February 2022– Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 February 2022– Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC

March 2022

  • 7 March 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending January 2022
  • 14 March 2021 – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2022 and year end 31 December 2022
  • 19 March 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 March 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 31 March 2021 – Corporation tax returns filed by companies with 31 March 2021 year end

April 2022

  • 1 April 2022– 2022 financial year begins
  • 5 April 2022 – 2021/22 tax year ends
  • 6 April 2022 – 2022/22 tax year begins

Important 2021/22 Dates at a Glance

Deadlines for submitting VAT returns 2021/22

Businesses who pay VAT either do so monthly, quarterly or through MTD for eligible businesses. The deadline for your VAT return submission is 1 month and 7 days following the end of the previous VAT period. Here are the key dates for submitting VAT returns in the 2021/22 tax year:

  • 7 April 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 28 February 2021
  • 7 May 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2021
  • 7 June 2021 – Deadline for VAT returns and payment Accounting Quarter period ending 30 April 2021
  • 7 July 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 May 2021
  • 7 August 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2021
  • 7 September 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 July 2021
  • 7 October 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 August 2021
  • 7 November 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2021
  • 7 December 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 October 2021
  • 7 January 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2021
  • 7 February 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2021
  • 7 March 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 January 2022

Please note that Chancellor Rishi Sunak has set up a VAT payment deferral to support businesses in managing their finances during the pandemic. If you have deferred payments between 20 March 2020 and 30 June 2020 and still need to make payments, the following options are available to you:

  • Pay the deferred VAT amount in full before 31 March 2021
  • Join the VAT deferral payment scheme by using the online service between 23 February 2021 and 21 June 2021.
  • Contact HMRC directly if you need additional assistance in making your payment

You may be charged interest or a penalty fee if you do not use one of the above choices by the supplied deadlines.

Key PAYE dates 2021/22

If your business makes PAYE payments for your employees, then take note of the following monthly deadlines for:

  • non-electronic and electronic payments of CIS, NICS and PAYE to HMRC
  • providing employees with their P60
  • submitting P11D forms

We’re also able to support you if you wish to outsource your payroll services.

  • 19 April 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
    2020/21 year-end payroll form submission deadline
  • 22 April 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 19 May 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 May 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 31 May 2021 – Provide all employees on your payroll with their P60
  • 19 June 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 June 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 6 July 2021 – Submit P11D forms online to HMRC, give employees a copy of the information and inform HMRC the total amount of Class 1A National Insurance owed on form P11D(b)
  • 19 July 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 July 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 31 July 2021 – PAYE settlement agreement submission date
  • 19 August 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 August 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 19 September 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 September 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 19 October 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 October 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 19 November 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 November 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 19 December 2021 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 December 2021 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 19 January 2022 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 January 2022 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 19 February 2022 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 February 2022 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
  • 19 March 2022 – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
  • 22 March 2022 – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC

Corporation Tax deadlines 2021/22

Corporation Tax is owed by all UK limited companies. Corporation Tax Returns (CT600) are due 1 year after your end, whilst Corporation Tax payments are due 9 months and 1 day after your year end. The deadline adjusts depending on the date of your year end, for example if this date is the 31 December 2020, then your Corporation Tax payment will be due by 1 October 2021.

Here are the major Corporation Tax dates for limited companies to follow for the 2021/22 tax year:

  • 1 October 2021 – Due date for payment of Corporation Tax for period ended 31 December 2020
  • 14 October 2021 – Income tax due date for CT61 period to 30 September 2020
  • 31 December 2021 – Due date to file Corporation Tax for companies with 31 December 2020 year end
  • 1 January 2022 – Due date for payment of Corporation Tax for period ended 31 March 2021
  • 14 January 2022 – Income tax due date for CT61 period to 31 December 2021
  • 31 March 2022 – Corporation tax returns filed by companies with 31 March 2021 year end

Key deadlines if you’re self-employed 2021/22

If you’re self-employed, take note of these major Self Assessment and other important dates for individuals and self-employed in the 2021/22 tax year:

  • 5 April 2021– 2020/21 tax year ends. Make sure all your accounts are in order by this date and all documents are issued to employees.
  • 6 April 2021  2021/22 tax year begins. Keep an eye on the latest tax changes so you are on top of any legislation updates this new tax year.
  • 31 July 2021  Second Payment on Account (POA) for Income Tax for 2020-21.
  • 5 October 2021 – Deadline for Self Assessment registration to notify chargeability of Income Tax/Capital Gains Tax for 2020/21
  • 19 October 2021  Deadline for postal payments of CIS, Class 1 B NICs and PAYE to HMRC
  • 22 October 2021  Deadline for electronic remittance of CIS, Class 1 B NICs and PAYE to HMRC
  • 31 October 2021  Deadline for postal submission of Self Assessment tax returns for tax year ended 5 April 2021 to be received by HMRC
  • 30 December 2021  Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2021
  • 31 December 2021  Due date to file company accounts with Companies House for limited companies with 31 March 2020 year end
  • 14 January 2022  Income tax due date for CT61 period to 31 December 2021
  • 31 January 2022  Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2021 and 2020/21 Capital Gains Tax
    Balancing payment of tax due for 2020-21 and first Payment on Account for Income Tax for 2021/22
  • 5 April 2022  2021/22 tax year ends
  • 6 April 2022  2022/23 tax year begins

Small business deadlines 2021/22

The precise tax date deadlines that your business will need to adhere to depend on a variety of factors. Here are some of the most important dates for the diary in the 2021/22 tax year.

  • 5 April 2021 – 2020/21 tax year ends. Make sure all your accounts are in order by this date and all documents are issued to employees.
  • 6 April 2021 – 2021/22 tax year begins. Keep an eye on the latest tax changes so you are on top of any legislation updates this new tax year.
  • 19 April 2021 – 2020/21 year-end payroll form submission deadline
  • 7 May 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2021
  • 31 May 2021 – Give a P60 to all employees on your payroll
  • 6 July 2021 – Submit P11D forms online to HMRC, give employees a copy of the information and inform HMRC the total amount of Class 1A National Insurance owed on form P11D(b)
  • 22 July 2021 – Monthly deadline for electronic remittance of CIS, Class 1 A NICs and PAYE to HMRC
  • 31 July 2021 – Second Payment on Account (POA) for Income Tax for 2020-21
  • 7 August 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2021
  • 7 November 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2021
  • 31 December 2021 – Due date to file Corporation Tax for companies with 31 December 2020 year end
  • 1 January 2022 – Due date for payment of Corporation Tax for period ended 31 March 2021
  • 31 January 2022 – Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2021 and 2020/21 Capital Gains Tax
    Balancing payment of tax due for 2020-21 and first Payment on Account for Income Tax for 2021/22
  • 7 February 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2021
  • 6 April 2022 – 2022/23 tax year begins

Important Accounting & Tax Deadlines 2021/22

TBL Accountants are available to support with all of your business’s financial responsibilities, including filling in and submitting your self-assessment tax returns. To find out more, please contact our knowledgeable team today on 01702 466 886.

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