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Freeing you up to do what you do best!

Freeing you up to do what you do best!

 

 

Tax Calendar 2022/2023

June 2022
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/6/2022
July 2022
5Deadline for PAYE settlement agreement for 2021/22
6 Deadline for 2021/22 forms P11Db, P11D and P9D to be submitted and copies of P11D and P9D to be issued to relevant employees
Deadline for employers to report share incentives for 2021/22 - form 42
14Return and Payment of CT61 tax due for quarter to 30 June 2022
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/7/2022 or quarter 1 of 2022/23 for small employers
Class 1A NIC due in respect of the tax year 2021/22
31Second self assessment payment on account due for 2021/22
Second 5% penalty surcharge on any 2020/21 outstanding tax due on 31 January 2022 still unpaid
Deadline for Tax Credits to finalise claims for 2021/22 and renew claims for 2022/23
Half yearly Class 2 NIC payment due
Penalty of 5% of tax due or £300, whichever is greater for 2020/21 personal tax returns still not filed
August 2022
2Last day for car change notifications in the quarter to 5 July - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/8/2022
September 2022
19/22PAYE/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
1Due date for payment of Corporation Tax for the year ended 31 December 2021
5If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2021/22
14Return and payment of CT61 tax due for quarter to 30 September 2022
19Tax and Class 1B national insurance due on PAYE settlements for 2021/22
19/22PAYE/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
2Last day for car change notifications in the quarter to 5 October - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/11/2022
December 2022
19/22PAYE/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
1Due 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
19/22PAYE/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
2Last day for car change notifications in the quarter to 5 January - Use P46 Car
19/22PAYE/NIC, student loan and CIS deductions due for month to 5/2/2023
28Talk 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
19/22PAYE/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
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.
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

 

 

Ramsgate: 01843 848 383 Ashford: 01233 424200