31st January 2022 – Last day to file your online self-assessment tax return
- You must file your online self-assessment income tax returns for the 2020/21 tax year by midnight on the 31st of January.
- You can submit your tax returns up to the 28 February 2022 without receiving a late filing penalty.
- You must also pay your self-assessment tax bill by the 31st of January.
- Any capital gains tax for 2020/21 must also be paid.
- This is also the deadline to amend your 2019/20 tax return.
- If you are claiming tax credit for the 2020/21 tax year, this is the final day to provide final income figures.
- Any outstanding national insurance or student loan owed to HMRC for the previous tax year must be paid.
31 March 2022 – last day to pay any deferred VAT
- Any remaining VAT deferred in the period to June 202 under Covid reliefs must be paid in full
1 April 2022 – VAT changes
- The temporary reduced rate of 12.5% for certain hospitality and attraction supplies will end. Any such supplies will revert back to the standard vat rate of 20%
- All UK businesses must be MTD (Making Tax Digital) compliant for VAT return periods starting on or after this date
- New VAT penalty regime commences for VAT return periods starting on or after this date
1 April 2022 – NMW rates change
5th April 2022 – End of the Tax Year 2021/22
- The 5th of April marks the end of the Tax Year 2021/22.
- This is the last day to make use of any income tax personal allowances and annual ISA allowances.
6th April 2022 – Start of the Tax Year 2022/23
6th July 2022 – Employers must submit P11D forms for 2021/22
- By this date, employers must submit P11D forms to HMRC and provide relevant employees with this information.
- Employee share schemes established in the previous tax year must be registered by this date.
31st July 2022 – Second payment on account of tax
- On the 31st July, the second payment on account of self-assessed tax for the 2021/22 year is due to HMRC.
- Tax credit claims for the previous tax year must be confirmed and renewed for the 2022/23 year by this date.
5th October 2022 – Deadline to register for self-assessment tax
- You must register with HMRC for self-assessment tax for the 2021/22 tax year by this date.
31st October – Deadline to file paper income tax return
- You must have submitted your paper income tax returns for 2021/22 with HMRC by this date.
30th December – Deadline to file income tax return
- To have tax collected through your PAYE code (for payments under £3,000), you must have filed your self-assessment income tax return with HMRC by this date.
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