Tax Calendar 2022/2023

As a firm of Chartered Certified Accountants based in Broughty Ferry, Dundee we serve clients across Scotland, the UK, and internationally providing a broad range of services to small, medium and large sized businesses.

You are in: Home » Resources » Tax Centre » Tax Calendar

Tax Calendar 2022/2023


August 2022
2	Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/8/2022

September 2022
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/9/2022
30	Closing date to claim Small Business Rate Relief for 2021/22 in England

October 2022
1	Due date for payment of Corporation Tax for the year ended 31 December 2021
5	If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2021/22
14	Return and payment of CT61 tax due for quarter to 30 September 2022
19	Tax and Class 1B national insurance due on PAYE settlements for 2021/22
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/10/2022 or quarter 2 of 2022/23 for small employers
31	Deadline for 2021/22 self assessment paper returns to be filed for HMRC to do the tax calculation. If a paper return is being filed also the deadline for tax underpaid to be collected by adjustment to your 2023/24 PAYE code (for underpayments of up to £3000 only)

November 2022
2	Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/11/2022

December 2022
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/12/2022
30	Deadline for 2021/22 self assessment online returns to be filed if you are an employee and want tax underpaid to be collected by adjustment to your 2023/24 PAYE code (for underpayments of up to £3000 only)

January 2023
1	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
19/22	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

February 2023
2	Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22	PAYE/NIC, student loan and CIS deductions due for month to 5/2/2023
28	Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2021/22 outstanding tax due on 31 January 2023 still unpaid

March 2023
19/22	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

April 2023
5	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.
19	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

BBC News Headlines.