1 April

Corporation tax due for accounting periods ended 30 June 2021 where not payable by instalments

All remaining VAT-registered businesses required to start using MTD for VAT from their first VAT period starting on or after this date

2022 financial year begins

5 April

Last date of the 2021-22 tax year

Last date to register to payroll benefits in kind for 2022–23

6 April

2022-21 tax year begins

7 April

VAT returns and payments due for month or quarter ended 28 February 2022

14 April

Corporation tax instalment payments due for large companies as follows: