Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
19 May 2022
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CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
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Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
21 May 2022
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Intrastat
Due date for payment of supplementary declarations for April 2022.
22 May 2022
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Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
31 May 2022
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Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 May 2021 to be submitted to HMRC.
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Company accounts filing deadline
Deadline for filing your annual accounts is 9 months after your company’s financial year ends.
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P60 deadline
Deadline for issuing P60s to employees for 2021/22.
01 Jun 2022
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Corporation tax payment
Corporation tax payment due for year end 31 August 2021, for those companies not liable to pay their liability by instalments.
07 Jun 2022
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VAT return
Due date for April VAT returns unless exempted.
19 Jun 2022
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CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
-
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
21 Jun 2022
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Intrastat
Due date for payment of supplementary declarations for May 2022.
22 Jun 2022
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Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
30 Jun 2022
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CT61
End of CT61 quarterly period.
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Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 June 2021 to be submitted to HMRC.
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Company accounts filing deadline
Deadline for filing your annual accounts is 9 months after your company's financial year ends.
01 Jul 2022
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Corporation tax payment
Corporation tax payment due for year end 30 September 2021, for those companies not liable to pay their liability by instalments.
06 Jul 2022
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PAYE settlement agreements
Final date for agreeing any PAYE settlement agreements for 2021/22.
07 Jul 2022
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VAT return
Due date for May VAT returns unless exempted.
14 Jul 2022
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CT61 payment
Due date for income tax for the CT61 quarter to 30 June 2022.
