Key dates and deadlines
| Payment dates | |||
|---|---|---|---|
| Self assessment | 2021/22 | 2020/21 | |
| 1st payment on account | 31 January | 2022 | 2021 |
| 2nd payment on account | 31 July | 2022 | 2021 |
| Balancing payment | 31 January | 2023 | 2022 |
| Capital Gains Tax*† | 31 January | 2023 | 2022 |
*UK residential property: CGT due within 30 days of completion.
| Other payment dates | |||
|---|---|---|---|
| Class 1A NIC | 19 July | 2022 | 2021 |
| Class 1B NIC | 19 October | 2022 | 2021 |
Corporation tax is due 9 months and 1 day from the end of the accounting period, unless a ‘large’ company paying by quarterly instalments.
| 2020/21 Filing deadlines | |
|---|---|
| Issue P60s to employees | 31 May 2021 |
| P11D, P11D(b) | 6 July 2021 |
| Self Assessment Tax Return (SATR) paper version | 31 October 2021 |
| Online SATR if outstanding tax to be included in 2022/22 PAYE code |
30 December 2021 |
| Online SATR | 31 January 2022 |
Non-resident CGT return is due within 30 days of completion of sale of UK land and buildings by a non-resident.