In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates for PAYE cheque payments, corporation tax instalments, VAT returns, and Making Tax Digital (MTD)
1 February
Corporation tax due for accounting periods ended 30 April 2021 (where not payable by instalments)
Interest begins to accrue on any unpaid self-assessment tax liability due for 2020-21
2 February
P46 (car) forms due for the quarter ended 5 January 2022 (where benefits not payrolled)
5 February
Employment intermediary reports due for quarter ended 5 January 2022
Deadline for amending employment intermediary reports for quarter ended 5 October 2021
7 February
VAT returns and payments due for month or quarter ended 31 December 2021
14 February
Corporation tax instalment payments due for large companies as follows:
•Year ended 31 October 2021 – instalment 4
•Year ended 31 January 2022 – instalment 3
