Date

Event

Legislation

1 April 2022

Financial year 2022 begins

Corporation tax due for accounting periods ended 30 June 2021 where not payable by instalments

TMA 1970, s. 59D

All remaining VAT-registered businesses required to start using MTD for VAT from their first VAT period starting on or after this date

Notice 700/22

5 April 2022

Tax year 2021-22 ends

Last date to register to payroll benefits in kind for 2022–23

SI 2003/2682, reg. 61C(3)

6 April 2022

Tax year 2022-23 begins

7 April 2022

VAT returns and payments due for month or quarter ended 28 February 2022

SI 1995/2518, reg. 25, 40

14 April 2022

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