You are in: Home » Resources » Tax Centre » Tax Calendar
Tax Calendar 2022/2023
| April 2023 |
| 01 | Due date for payment of Corporation Tax for the year ended 31 March 2022
|
| 14 | Return and payment of CT61 tax due for quarter to 31 December 2022
|
| 19 | PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers
|
| 22 | PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers
|
| 31 | Deadline for filing 2022 Self Assessment personal, partnership and trust Tax Returns - £100 first penalty for late filing even if no tax is due or tax due is paid on time
Balancing self assessment payment due for 2021/22
Capital gains tax payment due for 2021/22
First self assessment payment on account due for 2022/23
Interest accrues on all late payments
Half yearly Class 2 NIC payment due
Further penalty of 5% of tax due or £300, whichever is greater for personal tax returns still not filed for 2020/21
5% penalty for late payment of tax unpaid for 2020/21 self assessment |
| May 2023 |
| 01 | Individual taxpayers who have not paid their remaining tax and NI liabilities for 2020/21 by this date face a further penalty of greater than 5% of the tax showing as due on the return.
Individual taxpayers who have not filed their 2020/21 self-assessment tax return by this date face a further penalty of the greater of £300 and 5% of the tax showing as due on the return. |
| 02 | Employers must submit Form P46 (Car) to report cars first provided to employees during the quarter to 5 January 2023. |
| 14 | Last day for employees to apply for deferment of primary class 1 NIC for 2022/23. |
| June 2023 |
| 19 | PAYE/NIC, student loan and CIS deductions due for month to 5/3/2023
|
| 22 | PAYE/NIC, student loan and CIS deductions due for month to 5/3/2023
|
| 31 | Last minute tax planning for the 2022/23 tax year. Ensure you use up all exemptions to which you are entitled
|
| July 2023 |
| 05 | End of 2022/23 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
|
| 14 | Return and payment of CT61 tax due for quarter to 31 March 2023
|
| 19 | Deadline for Employers' 2022/23 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission.
PAYE/NIC, student loan and CIS deductions due for month to 5/4/2023 or quarter 4 of 2022/23 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2022/23
|
| 30 | Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2023
|
| August 2023 |
