Dates and 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.