Employers' Club

Key dates/deadlines for Q2 April-June 2022

5 April: Deadline for employers to submit Form 46 (car) to HMRC to report new cars provided during quarter to 5 April 2022 (electronic submission). Details of company cars provided to employees or withdrawn without a replacement for the previous quarter. should be provided to HMRC using form P46 (car).

5 April: Deadline for employers who wish to start payrolling benefits in kind for the 2022/23 tax year to register with HMRC. Failure to register by 5 April 2022 means an employer must wait until the 2023/24 tax year before they can begin payrolling their employee benefits.

6 April: 2022/23 UK tax year begins.

19 April: Final payment date for 2021/22 PAYE. Employers must make all adjustments to the 2021/22 payroll by this date to ensure correct PAYE for the year is paid to HMRC on time.

3 May: Deadline for employers to submit Form 46 (car) to report new cars provided during quarter to 5 April 2022, as above, (paper submission).

5 May: Onshore and offshore employment intermediaries must make quarterly reports to HMRC where they have not operated PAYE. The quarterly reports to 5 April 2022 are due by 5 May. information is required for  all workers provided to their clients, including those operating via personal service companies (PSC), and related payments where the intermediary, or their payroll operator, did not operate PAYE.

31 May: Deadline for employers to issue form P60 to each employee working for them at 5 April 2022.

31 May: Short Term Business Visitor (STBV) and Appendix 8 deadline. For UK tax purposes an STBV is an individual who performs duties for a non-UK employer and, as part of those duties, has been asked to spend a short period working in the UK.

Appendix 8 allows the payment and reporting of tax in respect of PAYE income by 31 May following the end of the UK tax year.  This arrangement applies to STBVs who have 60 UK work days or less in the tax year and who visit the UK for work purposes from a non tax treaty country.  It can also be used for employees from overseas branches of a UK company where there is a UK payroll obligation from day 1.

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