Tax filing deadline: June to September 2022

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the deadline for notifying chargeability for income tax and capital gains tax to final claims for coronavirus job retention scheme. 

1 June

Corporation tax due for accounting periods ended 31 August 2021 where not payable by instalments

HMRC reviews advisory fuel rates for company cars

7 June

VAT returns and payments due for month or quarter ended 30 April 2022

14 June

Corporation tax instalment payments due for large companies as follows:

• Year ended 29 February 2022 – instalment 4
• Year ended 31 May 2022 – instalment 3
• Year ended 31 August 2022 – instalment 2
• Year ended 30 November 2022 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 30 June 2022 – instalment 4
• Year ended 30 September 2022 – instalment 3
• Year ended 31 December 2022 – instalment 2
• Year ended 31 March 2023 – instalment 1

17 June

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2022 (non electronically)

19 June

CIS returns due for month ended 5 June 2022

EPS due for month ended 5 June 2022 so HMRC can apply a reduction on what is owed from FPS

22 June

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2022 (paid electronically

30 June

Corporation tax return due for accounting periods ended 30 June 2021

Deadline for amending corporation tax returns for accounting periods ended 30 June 2020

VAT partial exemption annual adjustments for year ended 31 March 2022 to be included in this quarter’s returns (if not included in return for quarter ended 31 March 2022)

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2022

Inheritance tax due for deaths in December 2021

1 July

Corporation tax due for accounting periods ended 30 September 2021 where not payable by instalments

5 July

Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2021-22

Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2022

6 July

P11Ds and P11D(b) for 2021-22 due to be submitted to HMRC and copies of P11Ds to be provided to employees

Latest date for making good non-payrolled benefits provided in 2021-22

Employment-related securities (ERS) return deadline for 2021-22

Deadline for reporting termination payments and benefits where a cash and benefits package exceeded £30,000 in 2021-22

7 July

VAT returns and payments due for month or quarter ended 31 May 2022

14 July 

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 March 2022 – instalment 4
• Year ended 30 June 2022 – instalment 3
• Year ended 30 September 2022 – instalment 2
• Year ended 31 December 2022 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 July 2022 – instalment 4
• Year ended 31 October 2022 – instalment 3
• Year ended 31 January 2023 – instalment 2
• Year ended 30 April 2023 – instalment 1

CT61 returns and payments due for quarter ended 30 June 2022

19 July

CIS returns due for month ended 5 July 2022

EPS due for month ended 5 July 2022 so HMRC can apply a reduction on what is owed from FPS

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2022 (paid non electronically)

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2022 (paid non electronically)

Class 1A NIC due for 2021-22 (paid non electronically)

22 July

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2022 (paid electronically)

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2022 (paid electronically)

Class 1A NIC due for 2021-22 (paid electronically)

30 July

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2022

31 July

Personal and trustee second self-assessment payments on account due for 2021-22

Corporation tax return due for accounting periods ended 31 July 2021

Deadline for amending corporation tax returns for accounting periods ended 31 July 2020

VAT partial exemption annual adjustments for year ended 30 April 2022 to be included in this quarter’s returns (if not included in return for quarter ended 30 April 2022)

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 May 2022

Inheritance tax due for deaths in January 2022

Deadline for notifying pension scheme administrator to pay all or some of annual allowance charge for 2020-21

1 August

Corporation tax due for accounting periods ended 31 October 2021 where not payable by instalments

2 August

P46 (car) forms due for the quarter ended 5 July 2022 (where benefits not payrolled)

5 August

Employment intermediary reports due for quarter ended 5 July 2022

Deadline for amending employment intermediary reports for quarter ended 5 April 2022

VAT payment due for month or quarter ended 30 June 2022 if not paid by Faster Payments

7 August 2022

VAT returns and payments (if paid by Faster Payments) due for month or quarter ended 30 June 2022

14 August 2022

Corporation tax instalment payments due for large companies as follows:

• Year ended 30 April 2022 – instalment 4
• Year ended 31 July 2022 – instalment 3
• Year ended 31 October 2022 – instalment 2
• Year ended 31 January 2023 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 August 2022 – instalment 4
• Year ended 30 November 2022 – instalment 3
• Year ended 28 February 2023 – instalment 2
• Year ended 31 May 2023 – instalment 1

19 August

CIS returns due for month ended 5 August 2022

EPS due for month ended 5 August 2022 so HMRC can apply a reduction on what is owed from FPS

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2022 (paid non electronically)

22 August

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2022 paid electronically

31 August

Corporation tax return due for accounting periods ended 31 August 2021

Deadline for amending corporation tax returns for accounting periods ended 31 August 2020

VAT partial exemption annual adjustments for year ended 31 May 2022 to be included in this quarter’s returns (if not included in return for quarter ended 31 May 2022)

Inheritance tax due for deaths in February 2022

1 September

Corporation tax due for accounting periods ended 30 November 2021 where not payable by instalments

HMRC reviews advisory fuel rates for company cars

7 September

VAT returns and payments due for month or quarter ended 31 July 2022

14 September

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 May 2022 – instalment 4

• Year ended 31 August 2022 – instalment 3

• Year ended 30 November 2022 – instalment 2

• Year ended 28 February 2023 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 30 September 2022 – instalment 4

• Year ended 31 December 2022 – instalment 3

• Year ended 31 March 2023 – instalment 2

• Year ended 30 June 2023 – instalment 1

19 September

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 September 2022 paid non electronically

CIS returns due for month ended 5 September 2022

EPS due for month ended 5 September 2022 so HMRC can apply a reduction on what is owed from FPS

22 September

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 September 2022 paid electronically

30 September

Corporation tax return due for accounting periods ended 30 September 2021

Deadline for amending corporation tax returns for accounting periods ended 30 September 2020

Inheritance tax due for deaths in March 2022