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Financial Calendar

Tax Deadlines 2022/2023

Every month

1st – Annual Corporation Tax due for companies with a year ending nine months and a day earlier, e.g. tax due 1 January 2023 for the year ending 31 March 2022.

14th – Quarterly instalment of Corporation Tax due for large companies (depending on accounting year-end).

19th – Pay PAYE/NIC and CIS deductions for the period ending 5th of the month if not paying electronically. Submit CIS contractors’ monthly return.

22nd – PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.

Submit CT600 for a year ending 12 months earlier. Last day to amend CT600 for a year ending 24 months earlier.

If the due date for payment falls on a weekend or Bank Holiday, payment must be made by the previous working day. Electronic payments sent using the Faster Payments Service (FPS) can clear into HMRC’s account on a non-banking day.

File accounts with Companies House for private companies with a year ending nine months earlier and for public companies with a year ending six months earlier.

2022

March 31st – Last minute planning for 2021-22 tax year. Make sure to use any CGT and IHT annual allowances and exemptions.

April 5th – Last day of tax year (6 April 2022, first day of new tax year).

April 14th – Due date for CT61 return and CT payment for quarter to 31 March 2022.

May 3rd – Submit employer forms P46 (car) for quarter to 5 April 2022.

May 31st – Last day to issue 2021-22 P60s to employees.

July 5th – Final date to agree 2021-22 PAYE Settlement Agreements (PSA).

July 6th – Last date for returns of expenses and benefits (forms P11D, P9D and P11D(b)) for 2021-22 to reach HMRC. Relevant employees to receive copies of forms P11D and P9D.

July 6th – Last date to submit annual returns for employee share schemes and employment-related securities for 2021-22 (forms 34, 35, 39, 40 and 42).

July 14th – Due date for CT61 return and CT payment for quarter to 30 June 2022.

July 22nd – Class 1A NICs for 2021-22 due (19th if paid by cheque).

July 31st – Due date for second payment on account of 2021-22 Income Tax and Class 4 NICs.

July 31st – Last day to pay 2020-21 tax to avoid second automatic 5% surcharge.

August 2nd – Submit employer forms P46 (car) for the quarter to 5 July 2022

October 5th – Deadline to notify HMRC of chargeability to Income Tax or CGT for 2021-22.

October 14th – Due date for CT61 return and CT payment for the quarter to 30 September 2022.

October 31st – Deadline to submit 2021-22 Self-Assessment tax return if filed on paper.

November 2nd – Submit employer forms P46 (car) for the quarter to 5 October 2022.

December 30th – Last day to submit 2021-22 tax return online to have an unpaid tax of up to £17,000 collected through the 2023-24 PAYE code.

2023

January 14th – Due date for CT61 return and CT payment for the quarter to 31 December 2022.

January 31st – Submit 2021-22 Self-Assessment return online. Pay balance of 2021-22 Income Tax and CGT plus first payment on account for 2022-23.

February 2nd – Submit employer forms P46 (car) for the quarter to 5 January 2023.

March 31st – Last minute planning for 2022-23 tax year. Make sure to use any CGT and IHT annual allowances and exemptions.