Tax and business calendar

Details of compliance and regulatory deadlines.

    06 July 2022

    • PAYE settlement agreements

      Final date for agreeing any PAYE settlement agreements for 2021/22.

    07 July 2022

    • VAT return

      Due date for May VAT returns unless exempted.

    14 July 2022

    • CT61 payment

      Due date for income tax for the CT61 quarter to 30 June 2022.

    19 July 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.

    • NICs postal payments for 2020/21

      Deadline for postal payments to reach HMRC for any outstanding class 1A NICs for the tax year ending 5 April 2021.

    • CIS return

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

    • Quarterly postal PAYE/class 1 NICs payment

      Q1 (2022/23) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

    21 July 2022

    • Intrastat

      Due date for payment of supplementary declarations for June 2022.

    22 July 2022

    • NICs electronic payments for 2020/21

      Deadline for any electronic payments to reach HMRC for any outstanding class 1A NICs for the year ending 5 April 2021.

    • Quarterly electronic PAYE/class 1 NICs payment

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