HMRC Payment Dates 2022

This page aims to provide you with a summary of the key dates regarding HMRC payments. If you have any questions surrounding these dates, please get in touch!

Corporation Tax

The corporation tax rate for company profits is 19%. The deadline to pay is nine months and one day after the end of your accounting period for your previous financial year – so if your accounting period ends on 31 March, your corporation tax deadline is 1 January. You need to prepare your company tax return to work out how much corporation tax to pay – even though the deadline to file your company tax return is later (12 months after the end of the accounting period it covers)

Corporation Tax Payment Dates
Year Ending Payment Due
31st March 2021 1st January 2022
30th April 2021 1st February 2022
31st May 2021 1st March 2022
30th June 2021 1st April 2022
31st July 2021 1st May 2022
31st August 2021 1st June 2022
30th September 2021 1st July 2022
31st October 2021 1st August 2022
30th November 2021 1st September 2022
31st December 2021 1st October 2022
31st January 2022 1st November 2022
28th February 2022 1st December 2022
Corporation Tax Payment Details
Account Name Sort Code Account Number
HMRC Cumbernauld 08-32-10 12001039





Value Added Tax

If you pay your VAT monthly or quarterly, the deadline for submitting your return and paying any VAT you owe is one month and seven days after the end of the VAT period.

VAT Payment Dates
Quarter Ending Payment Due
30th September 2021 7th January 2022
31st October 2021 7th February 2022
30th November 2021 7th March 2022
30th December 2021 7th April 2022
31st January 2022 7th May 2022
28th February 2022 7th June 2022
31st March 2022 7th July 2022
30th April 2022 7th August 2022
31st May 2022 7th September 2022
30th June 2022 7th October 2022
31st July 2022 7th November 2022
31st August 2022 7th December 2022
VAT Payment Details
Account Name Sort Code Account Number Reference
HMRC VAT 08-32-00 11963155 VAT Number





PAYE, NIC and CIS

Monthly payments are due by the 22nd of the following tax month, while quarterly payments are due on the 22nd after the end of the quarter.

PAYE, NIC and CIS Payment Dates
Month Ending Payment Due
31st December 2021 19th January 2022
31st January 2022 19th Februrary 2022
28th February 2022 19th March 2022
31st March 2022 19th April 2022
30th April 2022 19th May 2022
31st May 2022 19th June 2022
30th June 2022 19th July 2022
31st July 2022 19th August 2022
31st August 2022 19th September 2022
31st September 2022 19th October 2022
31st October 2022 19th November 2022
30th November 2022 19th December 2022
PAYE, NIC and CIS Payment Details
Account Name Sort Code Account Number
HMRC Cumbernauld 08-32-10 12001039





Self Assessment

The annual deadline for submitting online Self Assessment tax returns is 31 January 2022, though you now have until 28 February to avoid a penalty.

Payment Payment Due
1st payment on account 31st January 2022
2nd payment on account 31st July 2022
Self Assessment Payment Details
Account Name Sort Code Account Number Reference
HMRC Cumbernauld 08-32-10 12001039 UTR followed by "K"
HMRC Payment Dates 2022