Apr
May
Jun
Jul
Aug
Sept
Oct
Nov
Dec
Apr
April 2022
- 5 April – Current tax year ends
- 5 April – Previous month’s and Final FPS for the tax year due.
- 6 April – New tax year begins. Updates to tax rates will be applied.
- 7 April – Due date for VAT returns and electronic payment for quarter ending 28/29th February.
- 14 April – Submit forms and pay tax due for CT61 period to 31 March.
- 15 April – Good Friday (Bank Holiday)
- 18 April – Easter Monday (Bank Holiday)
- 19 April – Previous month’s EPS due if applicable. Especially applicable if last month’s FPS was not marked as Final.
- 19 April – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
- 20 April – Can start making corrections to previous tax year’s payroll (Earlier Year Updates).
- 22 April – Monthly and quarterly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.
Internal Dates:
- AML Training
- Batch 1 P11Ds done from Mid-April to Mid-May.
May
May 2022
- 2 May – Early May bank holiday (Bank Holiday).
- 5 May – Previous month’s FPS due.
- 7 May – Deadline for VAT returns and payments of Accounting Quarter period ending 31 March.
- 19 May – Previous month’s EPS due if applicable.
- 19 May – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
- 22 May – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.
- 31 May – Give a P60 to all employees on payroll.
Internal Dates:
- P60s sent to all clients for previous tax year
- QBO Recertification Training & Test
- Batch 2 P11ds from Mid-May to Mid-June
- Firm Wide Risk Assessment (Done by Nhlaka)
Jun
June 2022
- 2 June – Spring bank holiday (Bank Holiday).
- 3 June – Platinum Jubilee bank holiday (Bank Holiday).
- 5 June – Previous month’s FPS due.
- 7 June – Deadline for VAT returns and payment Accounting Quarter period ending 30 April.
- 19 June – Previous month’s EPS due if applicable.
- 19 June – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
- 22 June – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.
- 30 June – CT61 quarterly period ends.
Internal Dates:
- Batch 2 P11ds from Mid-May to Mid-June
- Batch 3 P11ds from Mid-June to end-June
Jul
July 2022
- 5 July – Previous month’s FPS due.
- 6 July – Submit P11D and P9D forms online to HMRC. This is the final day to give employees a copy of the information and inform HMRC the total amount of Class 1A National Insurance owed on form P11D(b).
- 6 July – Deadline for Form 42 and other related documentation related to employee share-related benefits.
- 7 July – Deadline for VAT returns and payments of Accounting Quarter period ending 31 May.
- 14 July – Income tax due date for CT61 period to 30 June.
- 19 July – Previous month’s EPS due if applicable.
- 19 July – Monthly deadline for postal payments of CIS, Class 1 A NICs and PAYE to HMRC.
- 22 July – Monthly deadline for electronic remittance of CIS, Class 1 A NICs and PAYE to HMRC.
- 31 July – Second Payment on Account (POA) for Income Tax for Self-assessments submitted on 31 January.
Aug
August 2022
- 5 August – Previous month’s FPS due.
- 7 August – Deadline for VAT returns and payments of Accounting Quarter period ending 30 June.
- 19 August – Previous month’s EPS due if applicable.
- 19 August – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
- 22 August – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.
- 29 August – Summer bank holiday (Bank Holiday).
Internal Dates:
- Start Self Assessments
Sept
September 2022
- 5 September – Previous month’s FPS due.
- 7 September 2021 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 July.
- 19 September – Previous month’s EPS due if applicable.
- 19 September – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
- 22 September – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.
- 30 September – CT61 quarterly period ends.
Oct
October 2022
- 5 October – Previous month’s FPS due.
- 5 October – Deadline for Self-assessment registration if required to submit a self-assessment for the tax year ended on 5 April.
- 7 October – Deadline for VAT returns and payments of Accounting Quarter period ending 31 August.
- 14 October – Income tax due date for CT61 period to 30 September.
- 19 October – Previous month’s EPS due if applicable.
- 19 October – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
- 22 October – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.
- 31 October – Deadline for postal/paper submission of Self Assessment tax returns for tax year ended 5 April 2021 to be received by HMRC.
Nov
November 2022
- 5 November – Previous month’s FPS due.
- 7 November – Deadline for VAT returns and payments of Accounting Quarter period ending 30 September.
- 19 November – Previous month’s EPS due if applicable.
- 19 November – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
- 22 November – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.
Dec
December 2022
- 5 December – Previous month’s FPS due.
- 7 December – Deadline for VAT returns and payments of Accounting Quarter period ending 31 October.
- 19 December – Previous month’s EPS due if applicable.
- 19 December – Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
- 22 December – Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.
- 26 December – Boxing Day (Bank Holiday).
- 27 December – Christmas Day (Substitute Christmas Bank Holiday).
- 31 December – CT61 quarterly period ends.
Glossary
- FPS – Full Payment Summary.
- EPS – Employer Payment Summary.
- CT61 – form used to claim income tax return, interest return and return on alternate finance payments
- CIS – Construction Industry Scheme.
- NIC – National Insurance Contributions.
- PAYE – Pay as you earn.
- P60 – A P60 form is a statement showing how much you have earned, and the amount of tax you have paid in the last tax year.
- P11D – A P11D form is sent to HMRC outlining the cash value of any work-related taxable expenses and taxable benefits you’ve received over the tax year (6 April-5 April). These are only benefits or expenses that have not already been included in your wages.
- P11D(b) – P11D(b) tells HMRC how much Class 1A National Insurance you need to pay on all the expenses and benefits you’ve provided.
- Form 42/ERS (Employment Related Securites) Annual Return – A return submitted to HMRC each year to report certain share transactions involving employees or directors.
HMRC Deadlines
- VAT – Due and payable one month and 7 days after the end of the VAT period.
- Annual Accounts & Corporation Tax – Annual Accounts due to Companies House 9 months and one day after company year end and Corporation Tax return due 12 months after company year end.
- Self Assessment – Due 31 January following the end of the tax year.
- P11D – 6 July following the end of the tax year.
Internal Deadlines
- Bookkeeping – 14th we finish all bookkeeping confirmed by the 6th. Accounts to be sent on the 15th we send.
- Annual Accounts we aim to prepare and send to client within 3months of year end, and submit whenever client responds but before deadline.
