KEY PAYMENT DATES AND DEADLINES

Self assessment

1st payment on account
2021/22 tax year: 31 January 2022
2020/21 tax year: 31 January 2021

2nd payment on account
2021/22 tax year: 31 July 2022
2020/21 tax year: 31 July 2021

Balancing payment 

2021/22 tax year: 31 January 2023
2020/21 tax year: 31 January 2022

Capital Gains Tax*

2021/22 tax year: 31 January 2023
2020/21 tax year: 31 January 2022

*UK residential property: CGT due within 30 days of completion.

Other payment dates

Class 1A NIC

2021/22 tax year: 19 July 2022
2020/21 tax year: 19 July 2021

Class 1B NIC

2021/22 tax year: 19 October 2022
2020/21 tax year: 19 October 2021

Corporation tax

This is due 9 months and 1 day from the end of the accounting period, unless a ‘large’ company paying by quarterly instalments.

2020/21 Filing deadlines

Issue P60s to employees: 31 May 2021

P11D, P11D(b): 6 July 2021

Self Assessment Tax Return (SATR) paper version: 31 October 2021

Online SATR if outstanding tax (up to £3,000) to be included in 2022/23 PAYE code: 30 December 2021

Online SATR: 31 January 2022

Non-resident CGT return is due within 30 days of completion of sale of UK land and buildings by a non-resident.

For help and advice on any of the above, please get in touch.