Dates and deadlines

21 January 2022

• Intrastat

  Due date for payment of supplementary declarations for December 2021.

22 January 2022

• Employers’ monthly PAYE (online)

  Monthly deadline for online payments of PAYE, Class 1 NICs and student loan deductions from December 2021.

• Employers’ quarterly PAYE (online)

  Quarterly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2021/22.

• CIS return (online)

  Monthly CIS deadline for online returns following the last month.

31 January 2022

• Personal tax returns (online)

  Midnight deadline to submit online self-assessment tax returns for 2020/21.

• Balancing payment

  Midnight deadline to pay any outstanding tax you owe from 2019/20.

• First payment on account

  Midnight deadline to pay half of any tax owed for 2020/21.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2021 to be submitted to HMRC.

• Company accounts filing deadline

  Deadline for filing your annual accounts is 9 months after your company’s financial year ends.