TAX AND BUSINESS CALENDAR

Details of compliance and regulatory deadlines.

    31 May 2022

    • Corporation tax return

      Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 May 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.

    • P60 deadline

      Deadline for issuing P60s to employees for 2021/22.

    01 June 2022

    • Corporation tax payment

      Corporation tax payment due for year end 31 August 2021, for those companies not liable to pay their liability by instalments.

    • Advisory fuel rates

      New fuel rates come into force.

    07 June 2022

    • VAT return

      Due date for April VAT returns unless exempted.

    19 June 2022

    • 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 June 2022

    • Intrastat

      Due date for payment of supplementary declarations for May 2022.

    22 June 2022

    • 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.