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Tax Tables

Key Dates
(Self Assesment, PAYE and CIS)

In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end. Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

November 2022

  • 22 November 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 november 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2022.
  • 30 November 2022 - Corporation Tax returns due for accounting periods ended 30 November 2021.

December 2022

  • 1 December 2022 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 December 2022 - VAT returns and payments due for Accounting Quarter period ending 31 October.
  • 22 December 2022 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 December 2022 - Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
  • 31 December 2022 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2022.
  • 31 December 2022 - Corporation Tax returns due for accounting periods ended 31 December 2021.

January 2023

  • 1 January 2023 - The default VAT surcharge will be replaced by new points-based penalties if you submit VAT returns late or pay VAT late.
  • 1 January 2023 - Energy Profits Levy (Windfall Tax) to increase to 35%.
  • 7 January 2023 - VAT returns and payments due for Accounting Quarter period ending 30 November.
  • 22 January 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 January 2023 - Deadline for paying Self-Assessment balancing payment and capital gains tax for tax year ended 5 April 2022.
  • 31 January 2023- Deadline for the first payment on Self-Assessment account for 2022/23.
  • 31 January 2023 - Final online deadline for Self-Assessment tax return.
  • 31 January 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2022.
  • 31 January 2023 - Corporation Tax returns due for accounting periods ended 31 January 2022.

February 2023

  • 2 February 2023 - Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.
  • 7 February 2023 - VAT returns and payments due for Accounting Quarter period ending 31 December.
  • 22 February 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 28 February 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2022.
  • 28 February 2023 - Corporation Tax returns due for accounting periods ended 28 February 2022.

March 2023

  • 1 March 2023 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 March 2023 - VAT returns and payments due for Accounting Quarter period ending 31 January.
  • 22 March 2023- Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 March 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2022.
  • 31 March 2023 - The Annual Investment Allowance will no longer be reduced from this date and will remain permanently fixed at £1 million.
  • 31 March 2023 - The temporary Energy Bill Relief Scheme for businesses and the Energy Price Guarantee for Households is due to end at midnight.
  • 31 March 2023 - Corporation Tax returns due for accounting periods ended 31 March 2022.

April 2023

  • 1 April 2023 - Top rate of Corporation Tax will increase from this date to 25 per cent for businesses with profits above £250,000. Smaller businesses with profits of £50,000 or less will continue to pay Corporation Tax at 19 per cent, those in between these limits will be effectively taxed at 25 per cent but enjoy marginal relief based on their profitability.
  • 1 April 2023 – New R&D reforms come into force, including a reduction to SME Corporation Tax deduction and tax credits for loss-making businesses.
  • 1 April 2023 – National Living Wage and National Minimum Wage rates to increase.
  • 1 April 2023 – Energy Price Guarantee to rise to £3,000.
  • 1 April 2023 – Business rate bills in England will be updated to reflect changes in property values since the last revaluation in 2017.
  • 1 April 2023 –  Business rate bill increases for the smallest businesses losing eligibility or seeing reductions in SBRR or Rural Rate Relief (RRR) will be capped at £600 per year.
  • 5 April 2023 - Last day of the tax year and the deadline for claiming tax refunds.
  • 6 April 2023 - First day of the new tax year.
  • 6 April 2023 - The Income Tax Additional Rate Threshold (ART) will be lowered from £150,000 to £125,140.
  • 6 April 2023 – the Dividend Allowance will be reduced from £2,000 to £1,000.
  • 6 April 2023 – The Capital Gains Tax Annual Exempt Amount will be reduced from £12,300 to £6,000.
  • 6 April 2023 - The rate of Diverted Profits Tax will increase from 25% to 31%.
  • 6 April 2023 – Car and Van Fuel Benefit Charges and van benefit charge will increase in line with CPI.
  • 6 April 2023 - Proposed Health and Social Care Levy will no longer be introduced from this date.
  • 6 April 2023 - Seed Enterprise Investment Scheme limits will increase.
  • 19 April 2023 - Employers must make a final RTI payroll report for 2022/23. 
  • 22 April 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 April 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 30 July 2022.
  • 30 April 2023 - Annual Tax on Enveloped Dwellings return and payment due for companies already in the regime.
  • 30 April 2023 - Daily £10 late filing penalties start to apply to outstanding self-assessment returns.
  • 30 April 2023 - Corporation Tax returns due for accounting periods ended 30 April 2022.

May 2023

  • 3 May 2023 - Printed forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.
  • 5 May 2023 - Employment intermediary’s quarterly report (6 January to 5 April) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).
  • 5 May 2023 - Deadline for a 2023/24 tax credits claim to be backdated to 6 April 2023.
  • 7 May 2023 - VAT returns and payments due for Accounting Quarter period ending 31 March.
  • 22 May 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 May 2023 - P60s to be given to all employees.
  • 31 May 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 30 August 2022.
  • 31 May 2023 - Corporation Tax returns due for accounting periods ended 31 May 2022.

June 2023

  • 1 June 2023 - Deadline to confirm employees’ payrolled benefit information.
  • 7 June 2023 - VAT returns and payments due for Accounting Quarter period ending 30 April.
  • 22 June 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 June 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2022.
  • 30 June 2023 - Corporation Tax returns due for accounting periods ended 30 June 2022.

July 2023

  • 5 July 2023 - PAYE Settlement Agreements (PSAs) for 2022/23 must be agreed with HMRC.
  • 6 July 2023 - Close companies providing beneficial loans to a director must elect for all loans to be treated as a single loan by this date to calculate benefits in kind.
  • 6 July 2023 - Copies of 2022/23 P11d documents should be issued to employees and forms submitted to HMRC.
  • 7 July 2023 - VAT returns and payments due for Accounting Quarter period ending 31 May.
  • 22 July 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, as well as Class 1A NIC owed on expenses or benefits.
  • 31 July 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2022.
  • 31 July 2023 - The second payment on account for the 2022/23 tax year is due.
  • 31 July 2023 - Corporation Tax returns due for accounting periods ended 31 July 2022.

August 2023

  • 1 August 2023 - Taxpayers who have not paid remaining tax liabilities face a further five per cent penalty, in addition to the five per cent penalty suffered on amounts outstanding at 1 March 2023.
  • 2 August 2023 - Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
  • 7 August 2023 - VAT returns and payments due for Accounting Quarter period ending 30th June.
  • 22 August 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 August 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2022.
  • 31 August 2023 - Corporation Tax returns due for accounting periods ended 31 August 2022.

September 2023

  • 7 September 2023 - VAT returns and payments due for Accounting Quarter period ending 31 July.
  • 22 September 2023- Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 September 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 31 December 2022.
  • 30 September 2023 - Corporation Tax returns due for accounting periods ended 30 September 2022

 

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