Financial Calendar
AIA Tax Deadlines 2021/2022
APRIL 2021
1st – Due date for payment of Corporation Tax for period ended 30th June 2020
1st – 2021 Financial Year Begins
5th – 2020/2021 Tax Year Ends
6th – 2021/2022 Tax Year Begins
6th – IR35 in the private sector comes into force
14th – Due date for income tax for the CT61 period to 31 March 2021
19th – Automatic interest is charged where PAYE Tax, Student Loans, Class 1 NI, or CIS deductions are not paid by today
19th – PAYE quarterly payments are due for small employers for periods 6th January 2021 to 5th April 2021
19th – Deadline for employers’ final PAYE return to be submitted online for 2020/2021
30th – Corporation Tax Returns filed by companies with 30th April 2020 as year end
MAY 2021
1st – Due date for payment of Corporation Tax for period ended 31st July 2020
3rd – Deadline for submitting P46 for employees whose car/fuel benefits changed during the quarter to 5th April 2021
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 31st March 2021
14th – Due date for Corporation Tax quarterly instalment for large companies with February, May, August or November Year Ends
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st – Corporation Tax Returns filed by companies with 31st May 2020 as year end
31st – Deadline for forms P60 for 2020/21 to be issued to employees
JUNE 2021
1st – Advisory Fuel Rates
1st – Due date for payment of Corporation Tax for period ended 31st August 2020
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 30th April 2021
14th – Due date for Corporation Tax quarterly instalment for large companies with March, June, September or December Year Ends
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30th – Corporation Tax Returns filed by companies with 30th June 2020 as year end
JULY 2021
1st – Due date for payment of Corporation Tax for period ended 30th September 2020
5th – Deadline for reaching PAYE Settlement Agreement for 2020/21
6th – Deadline for forms P11D and P11D(b) for 2020/21 to be submitted to HMRC
6th – Deadline for employers to report share incentives for 2020/21
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 31st May 2021
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st – Second Payment on Account 2020/21 due
31st – Corporation Tax Returns filed by companies with 31st July 2020 as year end
AUGUST 2021
1st – Due date for payment of Corporation Tax for period ended 31st October 2020
3rd – Deadline for submitting P46 for employees whose car/fuel benefits changed during the quarter to 5th July 2021
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 30th June 2021
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st – Corporation Tax Returns filed by companies with 31st August 2020 as year end
SEPTEMBER 2021
1st – New Advisory Fuel Rates (AFR) for company car users
1st – Due date for payment of Corporation Tax for period ended 30th November 2020
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 31st July 2021
14th – Due date for Corporation Tax quarterly instalment for large companies with year end 31st March 2022
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30th – CT61 Quarterly Period ends
30th – Corporation Tax Returns filed by companies with 30th September 2020 as year end
OCTOBER 2021
1st – Due date for payment of Corporation Tax for period ended 31st December 2020
5th – Deadline for Self Assessment registration to notify HMRC of Income/Capital Gains Tax for 2020/2021
7th – Deadline for VAT returns and payments of Accounting Quarter period ending 31st August 2021
14th – Income Tax due date for CT61 period to 30 September 2021
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st – Corporation Tax Returns filed by companies with 31st October 2020 as year end
31st – Deadline for postal submission of Self Assessment Tax Returns for tax year ended 5th April 2021 to be received by HMRC
NOVEMBER 2021
1st – Due date for payment of Corporation Tax for period ended 31st January 2021
2nd – Deadline for submitting P46 (Car) for quarter ending 5th October 2021
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 30th September 2021
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
30th – Corporation Tax Returns filed by companies with 30th November 2020 as year end
DECEMBER 2021
1st – New Advisory Fuel Rates (AFR) for company car users
1st – Due date for payment of Corporation Tax for period ended 28th February 2021
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 31st October 2021
14th – Due date for Corporation Tax quarterly instalment for large companies with year end 31st March 2022
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st – Due date to file Corporation Tax for companies with 31st December 2020 year end
31st – Due date to file company accounts with Companies House for Limited Companies with 31st March 2020 year end
JANUARY 2022
1st – Due date for payment of Corporation Tax for period ended 31st March 2021
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 30th November 2021
14th – Income Tax due date for CT61 period to 31st December 2021
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st – Deadline for filing Self Assessment Tax Returns for tax year ended 5th April 2021 and 2020/2021 Capital Gains Tax
31st – Balancing payment of tax due for 2019-2020 and first Payment on Account for Income Tax for 2021/2022
31st – Due date to file Corporation Tax for companies with 31st January 2021 year end
FEBRUARY 2022
1st – Due date for payment of Corporation Tax for period ended 30th April 2021
2nd – Deadline for submitting P46 (Car) for quarter ending 5th January 2022
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 31st December 2021
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
28th – Due date to file Corporation Tax for companies with 28th February 2021 year end
MARCH 2022
1st – New Advisory Fuel Rates (AFR) for company car users
1st – Due date for payment of Corporation Tax for period ended 31st May 2021
7th – Deadline for VAT Returns and payments of Accounting Quarter period ending 31st January 2022
14th – Due date for Corporation Tax quarterly instalment for large companies with year end 31st March 2022 and 31st December 2022
19th – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
22nd – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
31st – Corporation Tax Returns filed by companies with 31st March 2021 as year end
APRIL 2022
1st – Due date for payment of Corporation Tax for period ended 30th June 2021
5th – 2021/2022 Tax Year Ends
6th – 2022/2023 Tax Year Begins
6th – IR35 in the private sector comes into force
19th – Automatic interest is charged where PAYE Tax, Student Loans, Class 1 NI, or CIS deductions are not paid by today
19th – PAYE quarterly payments are due for small employers for periods 6th January 2021 to 5th April 2021
19th – Deadline for employers’ final PAYE return to be submitted online for 2020/2021
30th – Corporation Tax Returns filed by companies with 30th April 2021 as year end