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Tax Calendar 2022/2023

March 2023
01Due date for payment of Corporation Tax for the year ended 31 March 2022
14Return and payment of CT61 tax due for quarter to 31 December 2022
19PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers
22PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers
31Deadline 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
March 2023
01Individual 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.
02Employers must submit Form P46 (Car) to report cars first provided to employees during the quarter to 5 January 2023.
14Last day for employees to apply for deferment of primary class 1 NIC for 2022/23.
April 2023
19PAYE/NIC, student loan and CIS deductions due for month to 5/3/2023
22PAYE/NIC, student loan and CIS deductions due for month to 5/3/2023
31Last minute tax planning for the 2022/23 tax year. Ensure you use up all exemptions to which you are entitled
May 2023
05End of 2022/23 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and payment of CT61 tax due for quarter to 31 March 2023
19Deadline 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
30Additional 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
June 2023