Wrigley Partington

Chartered Accountants & Business Advisors

Key Dates & Deadlines

Tax and accountancy

Details of key dates in the tax year and associated deadlines.

  2021/22 2020/21
Income Tax and Class 4 NIC
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
*30 day Report & Pay requirement for disposals of UK residential property by UK residents where there is a capital gains tax liability    
Corporation Tax 9 months after the end of accounting period (or by quarterly instalments if large company)  
     
2020-21 Returns Filing and Issuing Deadlines
19 April 2021 Final Employer Payment Summary
31 May 2021 Issue P60s to employees
6 July 2021 P9D, P11D and P11 D(b) - appropriate copies to employees
31 October 2021 Paper Self Assessment Tax Return (SATR)
30 December 2021 Online SATR - tax of £3,000 or less can be included in tax code for 2022/23
31 January 2022 Online SATR and payments of tax
 
From April 2013 under Real Time Information most employers must notify HMRC of payments and deductions made under PAYE on or before the time of payment. Penalties may be due for each return that is not filed on time.
 
2020/21 Class 1A NICs on Relevant Benefits
19 July 2021 Payment Due

Late filing of self assessment tax return for 2020/21 will attract non-tax geared penalties commencing at £100 1 Feburary 2022

Address

Wrigley Partington Chartered Accountants

Sterling House

501 Middleton Road

Chadderton, Oldham

OL9 9LY