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Key dates for your diary.
1 May 2022
- Payment of corporation tax liabilities for accounting periods ended 31 July 2021 for small and medium-sized companies not liable to pay by instalments.
New VAT fuel scale charges apply.
3 May 2022
- Filing date for printed form P46(Car) for quarter ended 5 April 2022.
7 May 2022
- Electronic filing and payment of VAT liability for quarter ended 31 March 2022.
14 May 2022
- Quarterly corporation tax instalment for large companies (depending on accounting year end).
19 May 2022
- Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 May 2022 if not paying electronically.
File monthly construction industry scheme return.
21 May 2022
- File online monthly EC sales list – only relevant for a business based in Northern Ireland selling goods.
Submit supplementary intrastat declarations for April 2022 – arrivals only for a GB business, arrivals and despatch for a business in Northern Ireland.
22 May 2022
- PAYE, NIC, CIS and student loan should have cleared HMRC’s bank account.
31 May 2022
- Employees at 5 April 2022 and from whose pay tax was deducted should have received form P60 from their employers.
- Companies House should have received accounts of private companies with a 31 August 2021 year end and public limited companies with a 31 November 2021 year end.
- Corporation tax self-assessment returns for companies with accounting periods ended 31 May 2021.
