| May 2023 |
| 01 | Due date for payment of Corporation Tax for the year ended 31 March 2022
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| 14 | Return and payment of CT61 tax due for quarter to 31 December 2022
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| 19 | PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers
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| 22 | PAYE/NIC, student loan and CIS deductions due for month to 5/1/2023 or quarter 3 of 2022/23 for small employers
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| 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 |
| June 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. |
| July 2023 |
| 19 | PAYE/NIC, student loan and CIS deductions due for month to 5/3/2023
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| 22 | PAYE/NIC, student loan and CIS deductions due for month to 5/3/2023
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| 31 | Last minute tax planning for the 2022/23 tax year. Ensure you use up all exemptions to which you are entitled
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| August 2023 |
| 05 | Last opportunity to utilise income tax personal allowances, annual ISA allowances, and exemptions for CGT and IHT for 2022/23.
Last day to claim exemption from Class 4 NIC for 2022/23 where earnings are also subject to Class 1 NIC.
Final day for claims for 2018/19 relating to personal allowances, remittance basis, terminal loss relief, overlap relief, carry-forward of trading losses, and capital losses.
The deadline to claim an asset became of negligible value or loan to a trader became unrecoverable in 2020/21. |
| 11 | Last day to set up a variable direct debit to pay PAYE for payment this month. |
| 19 | Employers must make final RTI payroll report for 2022/23 using FPS or EPS. |
| 22 | PAYE, NIC, and student loan deductions are to be paid to HMRC by electronic means for the month of 5 April 2023, unless the employer has set up a direct debit so HMRC can collect the amounts due. |
| 30 | Daily £10 late filing penalties start to apply to outstanding 2021/22 self-assessment returns.
Any IHT due on lifetime transfers between 6 April and 30 September 2022 is due.
ATED returns and ATED relief declarations must be filed for 2023/24. The ATED charge must be paid for 2023/24. |
| September 2023 |
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