{"id":1229,"date":"2022-07-14T14:10:48","date_gmt":"2022-07-14T13:10:48","guid":{"rendered":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229"},"modified":"2022-07-14T14:10:49","modified_gmt":"2022-07-14T13:10:49","slug":"deadlines","status":"publish","type":"post","link":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229","title":{"rendered":"Your Q3 2022 deadlines for the diary"},"content":{"rendered":"\n<p>We\u2019re always here to keep you up to date with the latest accounting, tax and compliance deadlines. Here are the forthcoming deadlines and cut-off points for Q3 of 2022 to add to your diary.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines-1024x683.jpg\" alt=\"deadlines\" class=\"wp-image-1230\" srcset=\"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines-1024x683.jpg 1024w, https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines-300x200.jpg 300w, https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines-768x512.jpg 768w, https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines-750x500.jpg 750w, https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines-1140x760.jpg 1140w, https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/images.ctfassets.net\/o0co5u9stjm9\/6VDUSgNJ1Dg0KD9IZLu3Ah\/63ed7111d6dfad04f74e94ef19a5f9b3\/Q3_2022_deadlines.png\" alt=\"Q3 2022 deadlines\"\/><\/figure>\n\n\n\n<p><strong>Requirement to register for Making Tax Digital for VAT (MTD for VAT)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Previously, businesses with annual turnover (sales) below \u00a385,000 could opt out of signing up for MTD for VAT.&nbsp;<\/li><li>For all periods that start on or after 1 April 2022, your business must sign up for MTD for VAT and submit returns using software that\u2019s MTD-compatible. This will apply to monthly returns from April 2022 onwards and quarterly returns from June 2022 onwards.&nbsp;<\/li><li>From April 2022 onwards, you must submit your VAT returns using MTD-compliant software.<\/li><\/ul>\n\n\n\n<p><strong>NOTE<\/strong>: If your company\u2019s accounting period is longer than 12 months, the first tax payment deadline is normally 21 months and 1 day after your accounting period started, and the second one is 9 months and 1 day after your accounting period ends.<\/p>\n\n\n\n<p>For example, a company with an accounting period running from 01\/09\/2020 to 31\/12\/2021 will pay the first tranche of corporation tax by 01\/06\/2022 and the balance by 01\/10\/2022.<\/p>\n\n\n\n<p><em>If your profits are more than \u00a31.5 million, then tax is payable quarterly with two payments before the end of your accounting period and two after. The first payment is normally six months and 13 days after the start of the period, with the others three-monthly from that point.<\/em><\/p>\n\n\n\n<p>Some general deadlines to plan for:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.gov.uk\/government\/organisations\/hm-revenue-customs\/contact\/share-schemes-for-employees\" target=\"_blank\" rel=\"noreferrer noopener\">Employment related securities (ERS)<\/a>&nbsp;schemes need to be registered (for the previous tax year):&nbsp;<strong>6 July 2022<\/strong><\/li><li>ERS Annual Return (for previous tax year) must be submitted: 6 July 2022<\/li><li><a href=\"https:\/\/www.gov.uk\/tax-employee-share-schemes\/enterprise-management-incentives-emis\" target=\"_blank\" rel=\"noreferrer noopener\">Enterprise Management Incentives (EMI)<\/a>&nbsp;schemes \u2018notice of options granted\u2019 to be submitted:&nbsp;<strong>within 92 days of grant<\/strong>.<\/li><li>Submit your P11D, P11D(b) and P9D returns (for 2021\/22 tax year):&nbsp;<strong>6 July 2022<\/strong><\/li><li>Pay&nbsp;<a href=\"https:\/\/www.gov.uk\/pay-class-1a-national-insurance\" target=\"_blank\" rel=\"noreferrer noopener\">Class 1A National Insurance contributions<\/a>&nbsp;to HMRC (for 2021\/22 tax year):&nbsp;<strong>19 July 2022<\/strong><\/li><li>Make your&nbsp;<a href=\"https:\/\/www.gov.uk\/understand-self-assessment-bill\/payments-on-account\" target=\"_blank\" rel=\"noreferrer noopener\">second payment on account<\/a>&nbsp;for 2021\/22 personal tax: 31 July 2022<\/li><li>Make Capital Gains Tax payment for gains on residential property:&nbsp;<strong>60 days after completion<\/strong><\/li><li>PAYE and National Insurance payments due:&nbsp;<strong>19th calendar day of the month after end of month or quarter as applicable (22nd for electronic payments)<\/strong><\/li><\/ul>\n\n\n\n<p><strong>Talk to us about hitting your deadlines<\/strong><\/p>\n\n\n\n<p>If we\u2019re looking after your payroll and tax returns, we\u2019ll be monitoring these dates and deadlines automatically \u2013 but don\u2019t forget that you remain legally responsible for meeting all deadlines.<\/p>\n\n\n\n<p>Keep an eye on all the upcoming deadlines and check the upcoming dates for all relevant activities. Pay particular attention to those where we don&#8217;t carry out the task for you.&nbsp;<\/p>\n\n\n\n<p>Missing a compliance deadline can result in fines and penalties, so it\u2019s good practice to keep everything well-organised and on time.<\/p>\n\n\n\n<p><a href=\"https:\/\/accountants247glasgowsouth.co.uk\/contact-us\/\">Talk<\/a> to our south Glasgow office for more information.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>We\u2019re always here to keep you up to date with the latest accounting, tax and compliance deadlines. Here are the forthcoming deadlines and cut-off points for Q3 of 2022 to add to your diary. Requirement to register for Making Tax Digital for VAT (MTD for VAT) Previously, businesses with annual turnover (sales) below \u00a385,000 could [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1230,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jnews-multi-image_gallery":[],"jnews_single_post":{"subtitle":"","format":"standard","video":"","gallery":"","source_name":"","source_url":"","via_name":"","via_url":"","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","post_reading_time_wpm":"300","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1"}],"image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post_position":"meta","trending_post_label":"Trending","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo":"","sponsored_post_desc":""},"jnews_primary_category":{"id":"50"},"footnotes":""},"categories":[50],"tags":[],"class_list":["post-1229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Your Q3 2022 deadlines for the diary<\/title>\n<meta name=\"description\" content=\"Update your business diary with these Q3 2022 dates and deadlines. Don\u2019t miss any important filing and tax cut-off dates.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Your Q3 2022 deadlines for the diary\" \/>\n<meta property=\"og:description\" content=\"Update your business diary with these Q3 2022 dates and deadlines. Don\u2019t miss any important filing and tax cut-off dates.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229\" \/>\n<meta property=\"og:site_name\" content=\"Accountants247 Glasgow South\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-14T13:10:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-14T13:10:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Jenny\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jenny\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229\",\"url\":\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229\",\"name\":\"Your Q3 2022 deadlines for the diary\",\"isPartOf\":{\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#primaryimage\"},\"image\":{\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#primaryimage\"},\"thumbnailUrl\":\"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines.jpg\",\"datePublished\":\"2022-07-14T13:10:48+00:00\",\"dateModified\":\"2022-07-14T13:10:49+00:00\",\"author\":{\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/#\/schema\/person\/6ea00043527519ad622d1ff539d56b99\"},\"description\":\"Update your business diary with these Q3 2022 dates and deadlines. Don\u2019t miss any important filing and tax cut-off dates.\",\"breadcrumb\":{\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#primaryimage\",\"url\":\"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines.jpg\",\"contentUrl\":\"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines.jpg\",\"width\":1200,\"height\":800,\"caption\":\"deadlines\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/accountants247glasgowsouth.co.uk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Your Q3 2022 deadlines for the diary\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/#website\",\"url\":\"https:\/\/accountants247glasgowsouth.co.uk\/\",\"name\":\"Accountants247 Glasgow South\",\"description\":\"High quality affordable Accounting\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/accountants247glasgowsouth.co.uk\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/#\/schema\/person\/6ea00043527519ad622d1ff539d56b99\",\"name\":\"Jenny\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/accountants247glasgowsouth.co.uk\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1559230d12db5d87d9520a58a991b2de872086b2f31b7ff002ef04944cf70e6a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1559230d12db5d87d9520a58a991b2de872086b2f31b7ff002ef04944cf70e6a?s=96&d=mm&r=g\",\"caption\":\"Jenny\"},\"url\":\"https:\/\/accountants247glasgowsouth.co.uk\/?author=3\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Your Q3 2022 deadlines for the diary","description":"Update your business diary with these Q3 2022 dates and deadlines. Don\u2019t miss any important filing and tax cut-off dates.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229","og_locale":"en_GB","og_type":"article","og_title":"Your Q3 2022 deadlines for the diary","og_description":"Update your business diary with these Q3 2022 dates and deadlines. Don\u2019t miss any important filing and tax cut-off dates.","og_url":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229","og_site_name":"Accountants247 Glasgow South","article_published_time":"2022-07-14T13:10:48+00:00","article_modified_time":"2022-07-14T13:10:49+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines.jpg","type":"image\/jpeg"}],"author":"Jenny","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Jenny","Estimated reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229","url":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229","name":"Your Q3 2022 deadlines for the diary","isPartOf":{"@id":"https:\/\/accountants247glasgowsouth.co.uk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#primaryimage"},"image":{"@id":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#primaryimage"},"thumbnailUrl":"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines.jpg","datePublished":"2022-07-14T13:10:48+00:00","dateModified":"2022-07-14T13:10:49+00:00","author":{"@id":"https:\/\/accountants247glasgowsouth.co.uk\/#\/schema\/person\/6ea00043527519ad622d1ff539d56b99"},"description":"Update your business diary with these Q3 2022 dates and deadlines. Don\u2019t miss any important filing and tax cut-off dates.","breadcrumb":{"@id":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/accountants247glasgowsouth.co.uk\/?p=1229"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#primaryimage","url":"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines.jpg","contentUrl":"https:\/\/accountants247glasgowsouth.co.uk\/wp-content\/uploads\/2022\/07\/deadlines.jpg","width":1200,"height":800,"caption":"deadlines"},{"@type":"BreadcrumbList","@id":"https:\/\/accountants247glasgowsouth.co.uk\/?p=1229#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/accountants247glasgowsouth.co.uk\/"},{"@type":"ListItem","position":2,"name":"Your Q3 2022 deadlines for the diary"}]},{"@type":"WebSite","@id":"https:\/\/accountants247glasgowsouth.co.uk\/#website","url":"https:\/\/accountants247glasgowsouth.co.uk\/","name":"Accountants247 Glasgow South","description":"High quality affordable Accounting","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/accountants247glasgowsouth.co.uk\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-GB"},{"@type":"Person","@id":"https:\/\/accountants247glasgowsouth.co.uk\/#\/schema\/person\/6ea00043527519ad622d1ff539d56b99","name":"Jenny","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/accountants247glasgowsouth.co.uk\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1559230d12db5d87d9520a58a991b2de872086b2f31b7ff002ef04944cf70e6a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1559230d12db5d87d9520a58a991b2de872086b2f31b7ff002ef04944cf70e6a?s=96&d=mm&r=g","caption":"Jenny"},"url":"https:\/\/accountants247glasgowsouth.co.uk\/?author=3"}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/1229","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1229"}],"version-history":[{"count":1,"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/1229\/revisions"}],"predecessor-version":[{"id":1231,"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/1229\/revisions\/1231"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=\/wp\/v2\/media\/1230"}],"wp:attachment":[{"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accountants247glasgowsouth.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}