Tax Calendar 2021/2022

July 2021
5Deadline for PAYE settlement agreement for 2020/21
6 Deadline for 2020/21 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for 2020/21 - form 42
14Return and Payment of CT61 tax due for quarter to 30 June 2021
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/7/2021 or quarter 1 of 2021/22 for small employers
Class 1A NIC due in respect of the tax year 2020/21
31Second self assessment payment on account due for 2020/21
Second 5% penalty surcharge on any 2019/20 outstanding tax due on 31 January 2021 still unpaid
Deadline for Tax Credits to finalise claims for 2020/21 and renew claims for 2021/22
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2019/20 personal tax returns still not filed
August 2021
2Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/8/2021
September 2021
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/9/2021
30 Closing date to claim Small Business Rate Relief for 2020/21 in England
October 2021
1Due date for payment of Corporation Tax for the year ended 31 December 2020
5If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2020/21
14Return and payment of CT61 tax due for quarter to 30 September 2021
19Tax and Class 1B national insurance due on PAYE settlements for 2020/21
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/10/2021 or quarter 2 of 2021/22 for small employers
31 Deadline for 2020/21 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2022/23 PAYE code (for underpayments of up to £3000 only)
November 2021
2Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/11/2021
December 2021
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/12/2021
30 Deadline for 2020/21 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2022/23 PAYE code (for underpayments of up to £3000 only)
January 2022
1Due date for payment of Corporation Tax for the year ended 31 March 2021
14Return and payment of CT61 tax due for quarter to 31 December 2021
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/1/2022 or quarter 3 of 2021/22 for small employers
31 Deadline for filing 2021 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2020/21
Capital gains tax payment due for 2020/21
First self assessment payment on account due for 2021/22
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2019/20
5% penalty for late payment of tax unpaid for 2019/20 self assessment
February 2022
2Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/2/2022
28Talk to us about year end and pre-budget planning
First 5% penalty surcharge on any 2020/21 outstanding tax due on 31 January 2022 still unpaid
March 2022
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/3/2022
31 Last minute tax planning for the 2021/22 tax year. Ensure you use up all exemptions to which you are entitled
April 2022
5 End of 2021/22 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and payment of CT61 tax due for quarter to 31 March 2022
19Deadline for Employers' 2021/22 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
19 PAYE/NIC, student loan and CIS deductions due for month to 5/4/2022 or quarter 4 of 2021/22 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2021/22
30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2022

What our clients say about us...

  • "Paul has provided accountancy services to my company for 2 years now. I can recommend Paul very highly; his skills as an accountant are highly detailed and professional and he is always available to provide advice. One aspect of the way Paul works that I greatly appreciate is a preference to meet face to face when there is a detailed conversation to be had. I personally find this more productive and is a benefit of working with a small accountancy firm that you wouldn't get with the large faceless providers."

    ALISTAIR FAIRWEATHER - PROGRAMME & PROJECT MANAGER, DELIVERING/RESCUING I.T. 7 BUSINESS CHANGE WITH BUDGETS UPTO £50M INC SUPPIER MANAGEMENT

  • "I couldn't ask for more from Paul as an Accountant. Paul has been accountant to Work Relief Charity Recruitment for just over a year now and is proving an invaluable asset. Accurate, knowledgeable, flexible with an emphasis on service delivery, I would recommend Paul's services to any organisation looking for an accounts professional."

    Neil Price - Managing Director at Work Relief Charity Recruitment

  • "Paul was a referral from a family member when I started my business 2 years ago. As this was the first time I had ever run my own company I was totally clueless over the financial side of matters and was worried that I may have made mistakes in any of my accounting. I needn't have worried as after enaging Paul for a set monthly fee he was always there on the end of the phone for all sorts of questions I had and no matter how trivial they were Paul gave me all the information I required and more and did an excellent and painless job at the end of my first year! Couldn't ask for any better to be honest. Just two words - hire him!!!"

    Lee Westrap MBCS - Director - Bulldog IT Services

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Booth & Co  |   The Hermitage  |   15a Shenfield Road  |   Brentwood  |   Essex  |   CM15 8AG        Telephone: 01277 224666    |   Email: info@boothandco.co.uk