TAX AND BUSINESS CALENDAR
Details of compliance and regulatory deadlines.
22 July 2022
Quarterly electronic PAYE/class 1 NICs payment
Q1 (2021/22) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.
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 July 2022
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 July 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.
Deadline for self-assessment (payment on account)
Deadline for second payment on account for tax year ended 5 April 2021.
01 August 2022
Corporation tax payment
Corporation tax payment due for year end 31 October 2021, for those companies not liable to pay their liability by instalments.
07 August 2022
Due date for June VAT returns unless exempted.
19 August 2022
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.
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
21 August 2022
Due date for payment of supplementary declarations for July 2022.