Q1 Tax Dates

A quick summary of the upcoming tax dates to be aware of.

January

19/01/2022:

  • PAYE and NIC deductions due for month ended 05/01/2022. (If paid electronically the due date is the 22nd of January 2022).
  • Filing deadline for the CIS300 monthly return for the month ended 5 January 2022.
  • CIS tax deducted for the month ended 05/01/2022 is payable.

31/01/2022:

  • Last day to file 20-21 self-assessment tax returns online.
  • Balance of self-assessment tax owing for 2020-21 due to be settled on or before today unless you have formally agreed with HMRC to extend the deadline. Also due is any first payment on account for 2021-22.
  • All outstanding self-assessment income tax, and class 4 NIC, plus any capital gains tax for 2020/21 must be paid. Where notice to file was issued after 31 October 2021, the payable date is extended to three months after the date on which the notice to file was issued.
  • Deadline to file an outstanding 2017/18 self-assessment return to displace a determination.
  • Deadline to amend 2019/20 self-assessment tax return.
  • Last day to provide final income figures for tax credit claims for 2020/21, if an estimated figure was used in July 2021.
  • Businesses within the IR35 rules must make any corrections to the 2020/21 RTI returns and pay any further PAYE and class 1 NIC due.

February

01/02/2022:

  • Corporation Tax payable for the year ended 30 April 2021.

02/02/2022:

  • Employers to submit Form P46 (Car) to report new cars provided during the quarter to 05/012022.

14/02/2022:

  • Last day for employees to apply for deferment of primary class 1 NIC for 2021/22.

19/02/2022:

  • PAYE and NIC deductions due for month ended 5 February 2022. (If you pay your tax electronically the due date is 22/02/2022.
  • Filing deadline for the CIS300 monthly return for the month ended 5 February 2022.
  • CIS tax deducted for the month ended 5 February 2022 is payable by today.

March

02/03/2022:

  • Individual taxpayers who have not paid their tax and NI liabilities for 2020/21 by this date will face a 5% penalty.

Published 12 January 2022


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