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This is your go-to tax calendar. Within the past year, you’ve probably utilised Government support schemes and it’s time to start planning repayments on loans. Let’s make sure you don’t get caught out by tax deadlines.

The tax calendar below looks at June through to August. For help with tax accounting, contact our team at CBHC.

Tax calendar, June 2022

  • 1st – Corporation Tax payment: 31 August 2021 year ends
  • 1st – Advisory fuel rates for company car drivers: new rates published
  • 7th VAT return submission and payment (online): month-end or quarter 30 April 2022
  • 17 – PAYE, NIC and CIS payment (postal): month-end 5 June 2022
  • 19th – CIS return: payments made to subcontractors in the month to 5 June 2022
  • 22nd – PAYE, NIC and CIS payment (electronic): month-end 5 June 2022
  • 30th – Corporation Tax returns: 30 June 2021 year ends
  • 30th – VAT partial exemption: annual adjustment due this quarter for 31 March stagger
  • 30th – VAT annual accounting: 30 April stagger VAT return and balancing payment

Tax calendar, July 2022

  • 1st – Corporation Tax payment: 30 September 2021 year ends
  • 4th – Employment-related securities: make good unrecovered PAYE notional payments to avoid tax charge under s.222 ITEPA 2003
  • 5th – PAYE settlement agreement: deadline to agree for 2021-22
  • 5th – Non-resident landlord scheme: annual return to HMRC and certificate NRL6 to landlord
  • 6th – P11D filing deadline (reporting of Employee Taxable Benefits to HMRC together with Payment of Class 1a National Insurance)
  • 7th – VAT return submission and payment (online): month-end or quarter 31 May 2022
  • 14th – CT61: return and payment for quarter ended 30 June
  • 19th – PAYE, NIC and CIS payment (postal): month-end 5 July 2022
  • 19th – PAYE, NIC and CIS payment (postal): quarter-end 5 July 2022
  • 19th – CIS return: payments made to subcontractors in the month to 5 July 2022
  • 22nd – Paye, NIC and CIS payment (electronic): month-end 5 July 2022
  • 22nd – PAYE, NIC and CIS payment (electronic): quarter-end 5 July 2022
  • 30th -Non-resident landlord scheme: payment of tax for the quarter ended 30 June 2022
  • 31st – Corporation Tax returns: 31 July 2021 year ends
  • 31st – VAT partial exemption: annual adjustment due this quarter for 30 April stagger
  • 31st – VAT annual accounting: 31 May stagger VAT return and balancing payment
  • 31st – Self Assessment: second 2021-22 payment on account
  • 31st – Pensions: notify scheme administrator to pay Annual allowance charge for 2020-21

Tax calendar, August 2022

  • 1st – Corporation Tax payment: 31 October 2021 year ends
  • 2nd – P46 (car) electronic or paper: quarter to 5 July 2022
  • 5th – VAT return payment: month or quarter-end June 2022
  • 7th VAT return submission and payment (online): month or quarter-end 30 June 2022
  • 19th – PAYE, NIC and CIS payment (postal): month-end 5 August 2022
  • 19th – CIS return: payments made to subcontractors in the month to 5 August 2022
  • 22nd – PAYE, NIC and CIS payment (electronic): month-end 5 August 2022
  • 31st – Corporation Tax returns: 30 August 2021 year ends
  • 31st – VAT partial exemption: annual adjustment due this quarter for 31 May stagger

 

Source: HM Revenue & Customs