Accounting Resources

Important Tax Deadlines

14 February 2023

NIC: today is the last day that HMRC will accept applications to defer class 1A NIC for 2022/23. HMRC will only consider applications made after this date and before 6 April 2023 with the employers’ agreement.

28 February 2023

CTSA: tax returns for the accounting period ending 28 January 2022 should be filed with HMRC.

31 March 2023

CTSA: tax returns for the accounting period ending 31 March 2022 should be filed with HMRC.

5 April 2023

NIC: any voluntary Class 2 or Class 3 NIC for 2016/17 must be paid by today.
NIC: deadline for claiming an exception from Class 4 NIC for 2023/24  where the same earnings are subject to class 1 NIC.
NIC: today is the last day to reclaim any Class 1 NIC that was mistakenly paid in 2021/22 on earnings which should have been categorised as self-employed.

30 April 2023

CTSA: tax returns for the accounting period ending 30 April 2022 should be filed with HMRC.

1 May 2023

ITSA: any outstanding 2021/22 returns filed online after today receive daily £10 penalties. Paper returns receive a further penalty of £300 or 5% of the tax on the return – whichever is greater.

31 May 2023

PAYE: A P60 and details of any payrolled benefits in kind must be given, by this date, to every relevant employee who was working for you on 5 April 2023.
CTSA: tax returns for the accounting period ending 31 May 2022 should be filed with HMRC.

30 June 2023

CTSA: tax returns for the accounting period ending 30 June 2022 should be filed with HMRC.

4 July 2023

PAYE: today is the last day for an employee to reimburse payment made by employer on account of tax in 2022/23. If no reimbursement has been made or it is made after this date, then a further tax charge will arise.

5 July 2023

PAYE: deadline for any PAYE settlement agreements for 2022/23.

6 July 2023

PAYE: P11D, P11D(b) or substitutes for tax year ending 5 April 2023 must be filed by this day.
PAYE: any relevant employees must be given P11D forms by today.

19 July 2023

PAYE: postal payments for any outstanding Class 1A NIC for the year ending 5 April 2023 must reach HMRC Accounts Office by today.

22 July 2023

PAYE: electronic payments for any outstanding Class 1A NIC for the year ending 5 April 2023 must reach HMRC’s bank account by today.

31 July 2023

ITSA: today is the deadline for the second self-assessment payment on account for the year ended 5 April 2023.
CTSA: tax returns for the accounting period ending 31 July 2022 should be filed with HMRC.

1 August 2023

ITSA: if 21/22 returns are still outstanding, further penalties will be applied. For tax returns filed online, a further penalty of £300 or 5% of the tax on the return (whichever is greater) is applied.

2 August 2023

ITSA: a second 5% penalty applies to self-assessment tax and Class 4 NIC for 2020/21 that is not paid by today.

30 August 2023

CTSA: tax returns for the accounting period ending 31 August 2022 should be filed with HMRC.

30 September 2023

CTSA: tax returns for the accounting period ending 30 September 2022 should be filed with HMRC.

5 October 2023

ITSA: if not registered for self-assessment, today is the deadline to notify chargeability for capital gains tax/income tax for 2022/23. For self-employment, complete for CWF1. For non-self-employed income, complete form SA1. Partners should complete SA401. This also applies to trustees and any others that may be within ITSA.

31 October 2023

ITSA: self-assessment tax returns for the accounting period ending 5 April 2023 should be received by HMRC.
CTSA: tax returns for the accounting period ending 31 October 2022 should be filed with HMRC.

1 November 2023

ITSA: if 21/22 returns are still outstanding, further late filing penalties will be applied. For paper tax returns file, a further penalty of £300 or a percentage of the tax on the return is applied.

30 November 2023

CTSA: tax returns for the accounting period ending 30 November 2022 should be filed with HMRC.

30 December 2023

ITSA: today is the deadline for self-assessment tax returns (year ending 5 April 2023) to be submitted online, in order for HMRC to collect tax through PAYE, in cases where less than £3000 is owed.

31 December 2023

CTSA: tax returns for the accounting period ending 31 December 2022 should be filed with HMRC.

Download our Important Tax Deadlines:

Key:

CTSA = Corporation Tax Self-Assessment
ITSA = Income Tax Self-Assessment
NIC = National Insurance Contributions
PAYE = Pay As You Earn

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