EJ Summers – Winner of Scottish Young Accountant of the Year Award
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Tax Calendar 2022/2023
| May 2022 | |
| 2 | Last day for car change notifications in the quarter to 5 April - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/5/2022 |
| 31 | Deadline for copies of P60 to be issued to employees for 2021/22 |
| June 2022 | |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/6/2022 |
| July 2022 | |
| 5 | Deadline 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 |
| 14 | Return and Payment of CT61 tax due for quarter to 30 June 2022 |
| 19/22 | PAYE/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 |
| 31 | Second 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 | |
| 2 | Last day for car change notifications in the quarter to 5 July - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/8/2022 |
| September 2022 | |
| 19/22 | PAYE/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 | |
| 1 | Due date for payment of Corporation Tax for the year ended 31 December 2021 |
| 5 | If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2021/22 |
| 14 | Return and payment of CT61 tax due for quarter to 30 September 2022 |
| 19 | Tax and Class 1B national insurance due on PAYE settlements for 2021/22 |
| 19/22 | PAYE/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 | |
| 2 | Last day for car change notifications in the quarter to 5 October - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/11/2022 |
| December 2022 | |
| 19/22 | PAYE/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 | |
| 1 | Due date for payment of Corporation Tax for the year ended 31 March 2022 |
| 14 | Return and payment of CT61 tax due for quarter to 31 December 2022 |
| 19/22 | PAYE/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 | |
| 2 | Last day for car change notifications in the quarter to 5 January - Use P46 Car |
| 19/22 | PAYE/NIC, student loan and CIS deductions due for month to 5/2/2023 |
| 28 | Talk 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 | |
| 19/22 | PAYE/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 |
| 14 | Return and payment of CT61 tax due for quarter to 31 March 2023 |
| 19 | Deadline 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 |
