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 I Tax allowances

 Income tax rates

 PAYE codes

 National insurance

 Pension age

 National Min Wage

 Statutory payments

 Capital allowances

 VAT

 Capital gains tax

 Tax credits

 Car & fuel benefits

 Free fuel

 Van benefit

 Inheritance Tax

 Stamp Duty/ATED

 Pension/miscellany Tax deadlines

 Accounts deadlines



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INCOME TAX


31 January 2021

Balance of tax due for 2019/20 tax year

1st payment on account of tax for 2020/21 tax year

Filing date for 2019/20 tax returns filed online

2019/20 capital gains tax due on non-residential gains

28 February 2021

1st Surcharge - 5% tax payable on unpaid balance of 2019/20 tax

31 July 2021

2nd payment on account of tax due for 2020/21 tax year

2nd Surcharge - 5% tax payable on unpaid balance of 2019/20 tax

31 October 2021

Filing date for 2020/21 paper tax return OR 3 months after date of issue if after 31 July

Deadline to have 2020/21 tax due (if <£3,000) to be coded out in 2022/23 PAYE codes for 2020/21 paper tax returns

30 December 2021

Deadline to have 2020/21 tax due (if <£3,000) to be coded out in 2022/23 PAYE codes for 2020/21 tax returns filed online

31 January 2022

Balance of tax due for 2020/21 tax year

1st payment on account of tax due for 2021/22 tax year

Filing date for 2020/21 tax returns filed online

2020/21 capital gains tax due on non-residential gains

28 February 2022

1st Surcharge - 5% tax payable on unpaid balance of 2020/21 tax  subject to Covid rules

31 July 2022

2nd payment on account of tax due for 2021/22 tax year

2nd Surcharge - 5% tax payable on unpaid balance of 2020/21 tax subject to Covid rules

31 October 2022

Filing date for 2021/22 paper tax return OR 3 months after date of issue if after 31 July

Deadline to have 2021/22 tax due (if <£3,000) to be coded out in 2023/24 PAYE codes for 2021/22 paper tax returns

30 December 2022

Deadline to have 2021/22 tax due (if <£3,000) to be coded out in 2023/24 PAYE codes for 2021/22 tax returns filed online

31 January 2023

Balance of tax due for 2021/22 tax year

1st payment on account of tax for 2022/23 tax year

Filing date for 2021/22 tax returns filed online

2021/22 capital gains tax due on non-residential gains

PAYROLL - 2021/22


19 April 2022

Deadline for submitting Employers Annual Return - Final RTi

31 May 2022

Issue P60s to employees by this date

6 July 2022

File P11D, P9D and P11D(b) to HMRC and provide copy P11D to employees

19/22 July 2022

Pay Class 1A NIC by post/electronic

CORPORATION TAX

Corporation Tax Return (CT600) and payment is due 9 months+1 day after the end of the corporation tax accounting period for small companies.

INHERITANCE TAX

Payment is due 6 months after end of month of death or chargeable transfer - instalment option available.

Tax Deadlines

CAPITAL GAINS TAX

For individuals - 31 Jan (or 31 Dec if no tax return filed) following the end of the tax year in which disposal takes place. For sales of residential property after 5.4.2020, within 60 days of completion date.

PAYE / NIC / CIS

Electronic payment is due by 22nd of each month. For quarterly PAYE/NIC, electronic payments are due quarterly on 22 July, 22 October, 22 January and 22 April.