HMRC umbrella company ‘checking tool’ looms for workers
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Here is a list of the most important tax and payment deadlines for June.
1 June 2022
Payment of corporation tax for accounting periods ended 31 August 2021 for small and medium-sized companies where payment is not required by instalments.
Check for revised HMRC advisory fuel rates.
7 June 2022
Electronic filing and payment of VAT liability for quarter ended 30 April 2022.
14 June 2022
Quarterly corporation tax instalment for large companies (depending on accounting year end).
19 June 2022
Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 June 2022 if not paying electronically.
File monthly CIS return.
21 June 2022
File online monthly EC sales list – only relevant for a business based in Northern Ireland selling goods.
Supplementary intrastat declarations for May 2022 – arrivals only for a GB business, arrivals and despatch for a business in Northern Ireland.
22 June 2022
Electronic payment of PAYE/CIS liabilities for month ended 5 June 2022 should have cleared HMRC’s bank account.
30 June 2022
Companies House should have received accounts of private companies with 30 September 2021 year ends and of public limited companies with 31 December 2021 year end.
HMRC should have received CTSA returns for companies with accounting periods ended 30 June 2021.
CT61 – quarterly period ends.
VAT partial exemption annual adjustments for March VAT year end if not adjusted in March quarter.
Returns by savings institutions made under the European Savings Directive for 2021-22 must be received by HMRC.