Key 2021/22 tax year dates, deadlines & thresholds

Whether you’re working from home as a self-employed individual or an employee, it’s always helpful to know the latest tax year dates in the UK, which came into force in April 2021. 

Here are the self-assessment tax return dates, VAT return dates and thresholds for income tax, NI and minimum wage in 2021/22.

Want to know the dates for 2022/23? Check them here. Or click for 2023/24 tax year dates or 2024/25 tax year dates.

When does the 2021/22 tax year start?

The 2021/22 tax year begins on 6 April 2021 and ends on 5 April 2022. 

Self-assessment tax return dates 2021/22

Here are your Self Assessment tax return dates, and other important deadlines for individuals and self-employed in the 2021/22 tax year:

• 5 April 2021: 2019/20 tax year ends

• 6 April 2021: 2021/22 tax year begins

• 31 July 2021: Second Payment on Account (POA) for Income Tax for 2020/21

• 5 October 2021: Deadline for Self Assessment registration to notify chargeability of Income Tax/Capital Gains Tax for 2020/21

• 19 October 2021: Deadline for postal payments of CIS, Class 1 B NICs and PAYE to HMRC

• 22 October 2021: Deadline for electronic remittance of CIS, Class 1 B NICs and PAYE to HMRC

• 31 October 2021: Deadline for postal submission of Self Assessment tax returns for tax year ended 5 April 2021 to be received by HMRC

• 30 December 2021: Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2021

• 31 December 2021: Due date to file company accounts with Companies House for limited companies with 31 March 2020 year end

• 14 January 2022: Income tax due date for CT61 period to 31 December 2021

• 31 January 2022: Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2021 and 2020/21 Capital Gains Tax
  Balancing payment of tax due for 2020/21 and first Payment on Account for Income Tax for 2021/22

• 5 April 2022: 2021/22 tax year ends

• 6 April 2022: 2022/23 tax year begins

Deadlines for submitting VAT returns 2021/22

The deadline for submitting your return is 1 month and 7 days after the end of the VAT period, whether you pay your VAT monthly or quarterly. 

Here are the key dates for submitting VAT returns in the 2021/22 tax year:

• 7 April 2021: Deadline for VAT returns and payments of Accounting Quarter period ending 28 February 2021

• 7 May 2021: Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2021

• 7 June 2021: Deadline for VAT returns and payment Accounting Quarter period ending 30 April 2021 if filed online

• 7 July 2021: Deadline for VAT returns and payments of Accounting Quarter period ending 31 May 2021

• 7 August 2021: Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2021

• 7 September 2021: Deadline for VAT returns and payments of Accounting Quarter period ending 31 July 2021

• 7 October 2021: Deadline for VAT returns and payments of Accounting Quarter period ending 31 August 2021

• 7 November 2021: Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2021

• 7 December 2021: Deadline for VAT returns and payments of Accounting Quarter period ending 31 October 2021

• 7 January 2022: Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2021

• 7 February 2022: Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2021

• 7 March 2022: Deadline for VAT returns and payments of Accounting Quarter period ending 31 January 2022

PAYE tax rates & thresholds 2021/22

• Employee Personal Allowance: £12,570

• Basic Rate Tax Band: 20% on income between £12,571 and £50,270

• Higher Rate Tax Band: 40% on income between £50,271 and £150,000

• Additional Rate Tax Band: 45% on income above £150,000

National Insurance Contributions 2021/22

• Class 1 National Insurance threshold: £9,568 per year

• If you earn below £9,568 you will not pay any National Insurance contributions

• If you earn between £9,568 and £50,720 you will pay NICs at 12%

• On earnings above £50,720 you will pay National Insurance at 2%

National Minimum Wage and National Living Wage 2021/22 

From 1 April 2021, the National Minimum Wage and National Living Wage is increasing. The minimum hourly wage depends on worker status and age:

• For employees aged 23 and above, the minimum hourly rate is £8.91

• For employees aged 21 or 22, the minimum hourly rate is £8.36

• For employees aged between 18 and 20, the minimum hourly rate is £6.56

• For employees under 18 years old but above compulsory school leaving age, the minimum hourly rate is £4.62

• For apprentices of all ages, the minimum hourly rate is £4.30

More information is available at gov.uk. 

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