| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | |||||
| 3 | 4 | 5 5 End of 2021/22 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's Contact Us | 6 | 7 | 8 | 9 |
| 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 17 | 18 | 19 19 Deadline for Employers' 2021/22 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. PAYE/NIC, student loan and CIS deductions due for month to 5/4/2022 or quarter 4 of 2021/22 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2021/22 Contact Us | 20 | 21 | 22 | 23 |
| 24 | 25 | 26 | 27 | 28 | 29 | 30 30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2022 Contact Us |
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 15 | 16 | 17 | 18 | 19 | 20 | 21 |
| 22 | 23 | 24 | 25 | 26 | 27 | 28 |
| 29 | 30 | 31 | ||||
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |||
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| 19 | 20 | 21 | 22 | 23 | 24 | 25 |
| 26 | 27 | 28 | 29 | 30 | ||
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | |||||
| 3 | 4 | 5 | 6 6 Deadline for 2021/22 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees Deadline for employers to report share incentives for 2021/22 - form 42 Contact Us | 7 | 8 | 9 |
| 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 17 | 18 | 19 19 PAYE/NIC, student loan and CIS deductions due for month to 5/7/2022 or quarter 1 of 2022/23 for small employers Class 1A NIC due in respect of the tax year 2021/22 Contact Us | 20 | 21 | 22 22 PAYE/NIC, student loan and CIS deductions due for month to 5/7/2022 or quarter 1 of 2022/23 for small employers Class 1A NIC due in respect of the tax year 2021/22 Contact Us | 23 |
| 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| 31 31 Second self assessment payment on account due for 2021/22 Second 5% penalty surcharge on any 2020/21 outstanding tax due on 31 January 2022 still unpaid Deadline for Tax Credits to finalise claims for 2021/22 and renew claims for 2022/23 Half yearly Class 2 NIC payment due Penalty of 5% of tax due or £300, whichever is greater for 2020/21 personal tax returns still not filed Contact Us | ||||||
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 14 | 15 | 16 | 17 | 18 | 19 | 20 |
| 21 | 22 | 23 | 24 | 25 | 26 | 27 |
| 28 | 29 | 30 | 31 | |||
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | ||||
| 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| 18 | 19 | 20 | 21 | 22 | 23 | 24 |
| 25 | 26 | 27 | 28 | 29 | 30 | |
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | ||||||
| 2 | 3 | 4 | 5 5 If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2021/22 Contact Us | 6 | 7 | 8 |
| 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| 16 | 17 | 18 | 19 19 Tax and Class 1B national insurance due on PAYE settlements for 2021/22 PAYE/NIC, student loan and CIS deductions due for month to 5/10/2022 or quarter 2 of 2022/23 for small employers Contact Us | 20 | 21 | 22 22 PAYE/NIC, student loan and CIS deductions due for month to 5/10/2022 or quarter 2 of 2022/23 for small employers Contact Us |
| 23 | 24 | 25 | 26 | 27 | 28 | 29 |
| 30 | 31 31 Deadline for 2021/22 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2023/24 PAYE code (for underpayments of up to £3000 only) Contact Us | |||||
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| 13 | 14 | 15 | 16 | 17 | 18 | 19 |
| 20 | 21 | 22 | 23 | 24 | 25 | 26 |
| 27 | 28 | 29 | 30 | |||
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | ||||
| 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| 18 | 19 | 20 | 21 | 22 | 23 | 24 |
| 25 | 26 | 27 | 28 | 29 | 30 30 Deadline for 2021/22 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2023/24 PAYE code (for underpayments of up to £3000 only) Contact Us | 31 |
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 15 | 16 | 17 | 18 | 19 19 PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers Contact Us | 20 | 21 |
| 22 22 PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers Contact Us | 23 | 24 | 25 | 26 | 27 | 28 |
| 29 | 30 | 31 31 Deadline for filing 2022 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time Balancing self assessment payment due for 2021/22 Capital gains tax payment due for 2021/22 First self assessment payment on account due for 2022/23 Interest accrues on all late payments Half yearly Class 2 NIC payment due Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2020/21 5% penalty for late payment of tax unpaid for 2020/21 self assessment Contact Us | ||||
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |||
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| 19 | 20 | 21 | 22 | 23 | 24 | 25 |
| 26 | 27 | 28 28 Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2021/22 outstanding tax due on 31 January 2023 still unpaid Contact Us | ||||
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |||
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| 19 | 20 | 21 | 22 | 23 | 24 | 25 |
| 26 | 27 | 28 | 29 | 30 | 31 31 Last minute tax planning for the 2022/23 tax year. Ensure you use up all exemptions to which you are entitled Contact Us | |
| S | M | T | W | T | F | S |
|---|---|---|---|---|---|---|
| 1 | ||||||
| 2 | 3 | 4 | 5 5 End of 2022/23 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's Contact Us | 6 | 7 | 8 |
| 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| 16 | 17 | 18 | 19 19 Deadline for Employers' 2022/23 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. PAYE/NIC, student loan and CIS deductions due for month to 5/4/2023 or quarter 4 of 2022/23 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2022/23 Contact Us | 20 | 21 | 22 |
| 23 | 24 | 25 | 26 | 27 | 28 | 29 |
| 30 30 Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2023 Contact Us | ||||||
Our monthly newsletter contains a round up of the latest tax news and updates of what's happening at Butterworths
As a subscriber you will automatically recieve our newsletter direct to your inbox
As a valued member of our community, we appreciate the trust you place in us to make sure all your critical services continue.
We are committed to an evidence-led and common-sense approach to containing the coronavirus outbreak and mitigating its impact on employees, customers and our wider business operations.
Please be assured we are preparing for our services to continue as normal. We have business continuity plans in place to minimise the risk of infection and make sure we can continue to deliver a business-as-usual service to our customers should an infection occur at an office. These include implementing clear guidelines for employees, providing support and advice for anyone who needs to self-quarantine, and issuing guidance on following safe hygiene practices across the organisation.
You can find further information on Covid-19 below to keep you updated: