Tax and business calendar

22 July 2022

• Quarterly electronic PAYE/class 1 NICs payment

  Q1 (2021/22) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

31 July 2022

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 July 2021 to be submitted to HMRC.

• Company accounts filing deadline

  Deadline for filing your annual accounts is 9 months after your company’s financial year ends.

• Deadline for self-assessment (payment on account)

  Deadline for second payment on account for tax year ended 5 April 2021.

01 August 2022

• Corporation tax payment

  Corporation tax payment due for year end 31 October 2021, for those companies not liable to pay their liability by instalments.

07 August 2022

• VAT return

  Due date for June VAT returns unless exempted.

19 August 2022

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.

21 August 2022

• Intrastat

  Due date for payment of supplementary declarations for July 2022.