The main tax deadlines are displayed on the online tax calendar. Never miss another tax deadline by signing up to get our email tax reminders (based on the dates in this calendar).

The red text denotes an entry that is applicable to businesses and employers, the black text denotes personal tax, and the bold text denotes a significant item.To learn more about how an item may influence you, click on it.If you’d like to get email reminders from our taxREMINDER system before certain important tax dates, please register on our website by clicking here. Click to log in if you’ve already registered and want to update your taxREMINDER preferences.

Deadline for submitting your 2020/21 self assessment return and paying the balance of your 2020/21 liability, together with the first payment on account for 2021/22

Individuals who need to file a self-assessment tax return and make direct payments to HMRC for income tax, Class 2 and 4 NI, capital gains tax, and the High-Income Child Benefit Charge must meet this deadline.

Any unpaid income tax, Class 2 and 4 NI, capital gains tax, and the High-Income Child Benefit Charge for the year ended April 5, 2021, must be paid by January 31, 2022. Interest will be assessed if the payment is made late.

By the 31st of January 2022, the first payment on account for 2021/22 in respect of income tax, as well as any Class 4 NI or High Income Child Benefit Charge, is due.
You don’t need to do anything if we’ve already taken care of your self-assessment return.

Due to the pressure imposed by COVID-19, HMRC is waiving late filing and late payment penalties. The deadline for filing and paying taxes is still January 31, 2022. The exemptions of penalties imply that:

  • Anyone who cannot file their return by the 31st January 2022 will not be penalized if they file online by the 28th February 2022; and
  • anyone who cannot pay their self-assessment tax by the 31st January 2022 will not be penalized if they pay in full or set up a Time to Pay arrangement by the 1st April 2022. However, interest begins to accrue on February 1st.
Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2022

This deadline applies to employers who provide their employees access to an automobile. The P46 (vehicle) form is only required when a car is first provided, an extra automobile is provided, or an employee’s usage of a car is discontinued without replacement. The form’s completion allows HMRC to update the individual’s coding notice to reflect the benefits change. This notification can be done by filling out and printing the appropriate paper or online forms. It is possible to be notified online if one car is simply swapped with another. A change in the vehicle for ‘payrolled’ automobile benefits should not be recorded on a P46 (car).

PAYE, Student loan and CIS deductions are due for the month to 5th February 2022

Employers who have deducted PAYE from their employees’ pay, as well as contractors who have paid subcontractors under the CIS, must meet this deadline.

Employers are responsible for paying income tax, national insurance, and student loan deductions to HMRC. Under the CIS, contractors are required to pay HMRC the tax deductions earned from subcontractors.

The deadline for receiving cleared payment if the payment is made online is February 22, 2022. If you pay late, you will be charged interest for the entire year. There are also repercussions.

Advisory Fuel Rates

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found by visiting https://www.gov.uk/government/publications/advisory-fuel-rates

5% late payment penalty on any 2020/21 outstanding tax which was due on 31st January 2022 and still remains unpaid

Individuals who need to file a self-assessment tax return and make direct payments to HMRC for income tax, Class 2 and 4 NI, capital gains tax, or the High-Income Child Benefit Charge must meet this deadline.

The balance of any unpaid income tax, national insurance classes 2 and 4, capital gains tax, and the High-Income Child Benefit Charge for the year ended April 5, 2021, was due by January 31, 2022. Interest will be assessed if the payment is made late. A 5% late payment penalty will be charged to the outstanding amount on March 3, 2022.

You do not need to take any action if we have already dealt with this issue on your behalf.

PAYE, Student loan and CIS deductions are due for the month to 5th March 2022

Employers who have deducted PAYE from their employees’ pay, as well as contractors who have paid subcontractors under the CIS, must meet this deadline.

Employers are responsible for paying income tax, national insurance, and student loan deductions to HMRC. Under the CIS, contractors are required to pay HMRC the tax deductions earned from subcontractors.