Key Dates: March 2022 – May 2022
21 Feb 2022
March 2022
1st
New Advisory Fuel Rates (AFR) for company car users apply from today.
3rd
5% late payment penalty on any 2020/21 outstanding tax which was due on 31 January 2022 and still remains unpaid.
19th
PAYE, Student loan and CIS deductions are due for the month to 5 March 2022.
31st
End of corporation tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2021.
April 2022
1st
Due date for payment for Corporation Tax for period ended 30th June 2021.
5th
Last day of 2021/22 tax year.
Deadline for 2021/22 ISA investments and pension contributions.
6th
IR35 in the private sector comes into force.
14th
Due date for income tax for the CT61 period to 31 March 2022.
19th
Automatic interest is charged where PAYE Tax, Student Loans, Class 1 NI, or CIS deductions are not paid by today.
PAYE quarterly payments are due for small employers for the pay periods 6 January 2021 to 5 April 2021.
Deadline for employers' final PAYE return to be submitted online for 2020/21.
30th
Corporation Tax Returns filed by companies with 30th April 2021 as year end.
May 2022
3rd
Employers must submit Form P46 (Car) to report new cars provided during the quarter to 5 April 2022.
5th
Last day for a 2022/23 tax credits claim to be backdated to 6 April 2022.
31st
Employers must provide a 2021/22 form P60 to employees who are employed at 5 April 2022.
FATCA returns due for year to 31 December 2021.
Returns under the Crown Dependencies and Overseas Territories reporting rules due for year to 31 December 2021.