See below a list of key policy dates and deadlines to help you plan for the year ahead.

  • 31 January 2022: Last date to hire an apprentice qualifying for the £3,000 employer grant
  • 31 January 2022: Deadline for the final instalment payment of deferred VAT
  • 31 January: Last date for filing personal tax returns online and paying balance of tax liability for 2020/21 (unless COVID related problems force a delay - no penalties will be charged if return filed by 28 February and tax paid or instalments arranged by 1 April)
  • 23 March 2022: Spring statement from the Chancellor
  • 31 March 2022: Depending on payroll dates, effectively the last date for paying bonuses before increase in employers and employees NIC applies
  • 5 April: Deadline for using a number of personal tax reliefs that cannot be carried forward – see Personal Tax Planning Guide
  • 5 April: Deadline for paying dividends before income tax rate increase

See also – Are you ready for 2022? Changes in VAT and other indirect taxes

For further details, please email nfda@rmif.co.uk.