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.