Self Assessment Deadline
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Tax calendar

April 2022

01 2022/23 financial year begins. 01 The National Minimum and Living Wage rates increases come into effect.
04 Publish Gender Pay Gap data for private sector and charities.
05 Preliminary data snapshot for gender pay gap reporting for private sector and
charities to be taken on this day. Data collected should reflect the pay period that
arises at this date. Data must be published within 12 months.
05 Last day of the 2021/22 tax year.
05 The final Full Payment submission for the 2021/22 tax year is due on or before the last payday preceding this date.
05 Deadline to register with HMRC to payroll benefits for the 2022/23 tax year.
05 Deadline for claiming income tax refunds for the 2017/18 tax year before it falls out of time.
05 2021/22 deadline for pension contributions.
06 First day of 2022/23 tax year.
06 Employment Allowance increased from £4,000 to £5,000.
06 National Insurance Contributions increase by 1.25 percentage points for the employer and employee.
06 Annual employment related Enterprise Management Incentive (EMI), Company Share Option Plan (CSOP), Share Incentive Plan (SIP) Save As You Earn (SAYE) and non tax advantaged share plan returns open for online filing with HMRC. If you would like Mazars to act as your Employment Related Securities (ERS) agent and help with your 2021/22 ERS reporting compliance, please get in touch. 19 Monthly deadline for non-electronic payments of CIS, NIC’s and PAYE to HMRC.
19 Monthly deadline for Construction Industry Scheme (CIS) returns.
22 Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.

May 2022

03 Deadline for submitting form P46 (Car) for the quarter ending 5 April 2022.
19 Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC.
19 Monthly deadline for Construction Industry Scheme (CIS returns).
22 Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC.
31 Give a form P60 to all employees on your payroll.
31 Date by which you should provide information to Mazars if you require assistance with the completion and submission of 2021/22 forms P11D and the 2021/22 PAYE Settlement Agreement (PSA).
31 Deadline to provide certain details to employees regarding the payrolling of benefits for the 2021/22 tax year e.g. which benefits are being payrolled, the cash equivalent of those benefits, and other benefits which were not payrolled
31 Deadline for the 2021/22 returns and payment of PAYE for employees under an Appendix 8 Scheme
31 Deadline for employers operating a Short Term Business Visitors Agreement to report visitors to HMRC in respect of the 2021/22 tax year under the terms of an Appendix 4 agreement

June 2022

01 New Advisory Fuel Rates (AFR) for company car users published
19 Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
19 Monthly deadline for Construction Industry Scheme (CIS) returns
22 Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC

July 2022

05 Deadline for applying for PAYE Settlement Agreement (PSA) agreement for 2021/22.
06 Submit forms P11D online to HMRC, give employees copy of the information and inform HMRC the total amount of Class 1A National Insurance owed on form P11D(b).
06 Deadline for notifying HMRC of any redundancy and termination packages paid during 2021/22 where the total package exceeds £30,000 and includes benefits in kind.
06 Deadline for employees to make good on certain non-payrolled benefits in kind provided in the 2021/22 tax year
06 National Insurance Class 1 Primary Threshold increased from £9,880 to £12,570
06 HMRC deadline for online return filing of non-tax-advantaged arrangement information to report share-related benefits provided to employees in 2021/22 (HMRC will not send reminders and now charge automatic penalties for late filing)
06 HMRC deadline for CSOP, SIP and SAYE employee share plans to be registered online, and for a self-certified declaration of conformity to be filed online
06 Deadline for online return filing with HMRC of EMI, SIP, SAYE, and CSOP information for 2021/22 (HMRC will not send reminders and can now charge automatic penalties for late filing)
06 Deadline to submit forms P11D for 2021/22 for employees covered by an EP Appendix 7B scheme
19 Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
19 Annual deadline for postal remittance of Class 1A NICs to HMRC
19 Monthly deadline for Construction Industry Scheme (CIS) returns
19 Deadline to make a payment of the estimated Class 1A NIC for employees covered by an EP Appendix 7A scheme and payment of class 1A NICs for employees covered by an Appendix 7B scheme Key Payroll Share scheme employment tax Global mobilityCIS Gender pay gapGeneral
22 Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
22 Annual deadline for electronic remittance of Class 1A NICs to HMRC
31 Contractual deadline for submitting PSA computations to HMRC for 2021/22, unless a different date has been agreed with HMRC
31 Second Payment on Account for Income Tax for 2022/23 tax year

August 2022

02 Deadline for submitting Form P46(Car) for quarter ending 5 July 2021 19 Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
19 Monthly deadline for Construction Industry Scheme (CIS) returns
22 Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC

September 2022

01 New Advisory Fuel Rates (AFR) for company car users published
19 Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
19 Monthly deadline for Construction Industry Scheme (CIS) returns
22 Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC

October 2022

05 Deadline for Self-Assessment registration to notify chargeability of Income Tax/Capital Gains Tax for 2021/22. (unless a disposal of UK residential property, in which case, a reporting and payment deadline of 60 days from completion applies)
06 2nd automatic penalty of £300 applied for late share plan returns
19 Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC
19 Monthly deadline for Construction Industry Scheme (CIS) returns
19 Final date for postal payments to HMRC for income tax and Class 1B NICs liability on a PSA
22 Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC
22 Final date for electronic payments to HMRC for income tax and Class 1B NICs liability on a PSA\
31 Deadline for postal submission of Self-Assessment tax returns for tax year ended 5 April 2022 to be received by HMRC

November 2022

02 Deadline for submitting form P46 (Car) for the quarter ending 5 October 2022 19 Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
19 Monthly deadline for Construction Industry Scheme (CIS) returns
22 Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC

December 2022

01 New Advisory Fuel Rates (AFR) for company car users published.
19 Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC.
19 Monthly deadline for Construction Industry Scheme (CIS) returns.
22 Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC.

January 2023

06 3rd automatic penalty of £300 applied for late share plan returns.
19 Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
19 Monthly deadline for Construction Industry Scheme (CIS) returns.
22 Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.
31 Deadline for filing Self-Assessment Tax Returns for tax year ended 5 April 2022.
31 Balancing payment of tax due for 2021/22 and first Payment on Account for Income Tax for 2022/23 (unless a disposal of UK residential property, in which case, a reporting and payment deadline of 60 days from completion applies)
31 Deadline to submit forms P11D and P11D(b) for 2021/22 for employees covered by an EP Appendix 6 or Appendix 7A scheme

February 2023

02 Deadline for submitting form P46 (Car) for quarter ending 5 January 2023.
19 Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
19 Monthly deadline for Construction Industry Scheme (CIS) returns.
22 Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.

March 2023

19 Monthly deadline for postal payments of CIS, NICs and PAYE to HMRC.
19 Monthly deadline for Construction Industry Scheme (CIS) returns.
22 Monthly deadline for electronic remittance of CIS, NICs and PAYE to HMRC.x
30 Publish Gender Pay Gap data for public sector organizations.
3 Deadline for any additional Class 1 or Class 1A NICs to be paid over to HMRC via a ‘NIC Settlement Return’ (NSR) for employees under an EP Appendix 7A or 7B scheme. 31 Preliminary data snapshot for gender pay gap reporting for public sector organizations to be taken on this day. Data collected should reflect the pay period that arises at this date. Data must be published within 12 months.

April 2023

01 2023/24 financial year begins. 01 The National Minimum and Living Wage rates increases come into effect.
04 Publish Gender Pay Gap data for the private sector and charities.
05 Last day of the 2022/23 tax year.
05 The final Full Payment submission for the 2022/23 tax year is due on or before the last payday preceding this date.
05 Preliminary data snapshot for gender pay gap reporting for private sector and charities to be taken on this day. Data collected should reflect the pay period that arises at this date. Data must be published within 12 months.
05 Deadline to register with HMRC to payroll benefits for the 2022/23 tax year.
05 Deadline for claiming Income Tax refunds for the 2018/19 tax year before it falls out of time.
05 2022/23 deadline for pension contributions.
06 First day of the 2023/24 tax year.