Key Dates: April 2022 – June 2022

22 Mar 2022

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.

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 2022 to 5 April 2022.

Deadline for employers' final PAYE return to be submitted online for 2021/22.

30th

Corporation Tax Returns filed by companies with 30th April 2021 as year end.

May 2022

3^rd

Employers must submit Form P46 (Car) to report new cars provided during the quarter to 5 April 2022.

5^th

Last day for a 2022/23 tax credits claim to be backdated to 6 April 2022.

31^st

Employers must provide a 2021/22 form P60 to employ ees 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.

June 2022

1^st

Deadline to confirm employees payroll benefit information.

7^th

VAT returns and payments due for Accounting Quarter period ending 30 April.

22^nd

Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

30^th

As announced in January, the Recovery Loan Scheme will close on this day.

30^th

Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2021.