Key Dates & Deadlines
31 January 2022 – First payment on account due for 2021/22 tax year.
31 July 2022 – Second payment on account for 2021/22 tax year.
5 October 2022 – Deadline for notifying HMRC of new sources of income (including the Child Benefit charge) if no tax return has been issued for 2021/22 tax year.
31 October 2022 – Deadline for submission of 2021/22 non-electronic returns.
30 December 2022 – Deadline for submission of 2021/22 electronic tax returns if ‘coding out’ of eligible underpayment is required.
31 January 2023 – Deadline for filing electronic tax returns for 2021/22. Balancing payment due for 2021/22 tax year. First payment on account due for 2022/23 tax year.
31 January 2021 – First payment on account due for 2020/21 tax year.
31 July 2021 – Second payment on account for 2020/21 tax year.
5 October 2021 – Deadline for notifying HMRC of new sources of income (including the Child Benefit charge) if no tax return has been issued for 2020/21 tax year.
31 October 2021 – Deadline for submission of 2020/21 non-electronic returns.
30 December 2021 – Deadline for submission of 2020/21 electronic tax returns if ‘coding out’ of eligible underpayment is required.
31 January 2022 – Deadline for filing electronic tax returns for 2020/21. Balancing payment due for 2020/21 tax year. First payment on account due for 2021/22 tax year.
© This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.