Financial Calendar – Hossain Moorehead Ltd

Tax Deadlines 2023/2024

April 2023

5^th: Last day of 2022/23 tax year.; Deadline for 2022/23 ISA investments and pension contributions.; Last day to make disposals using the 2022/23 CGT exemption.
14^th: Due date for income tax for the CT61 period to 31 March 2023.
19^th: Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2022/23 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.; PAYE quarterly payments are due for small employers for the pay periods 6 January 2023 to 5 April 2023.; PAYE, Student loan and CIS deductions are due for the month to 5 April 2023.; Deadline for employers’ final PAYE return to be submitted online for 2022/23.

3^rd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2023.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 May 2023.
31^st: Deadline for forms P60 for 2022/23 to be issued to employees.

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 June 2023.
30^th: End of CT61 quarterly period.

5^th: Deadline for applying for a PAYE Settlement Agreement for 2022/23.
6^th: Deadline for forms P11D and P11D(b) for 2022/23 to be submitted to HMRC and copies to be issued to employees concerned.; Deadline for employers to report share incentives for 2022/23.
14^th: Due date for income tax for the CT61 period to 30 June 2023.
19^th: Class 1A NICs due for 2022/23.; PAYE, Student loan and CIS deductions due for the month to 5 July 2023.; PAYE quarterly payments are due for small employers for the pay periods 6 April 2023 to 5 July 2023.
31^st: Second payment on account 2022/23 due.

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2023.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 August 2023.

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 September 2023.
30^th: End of CT61 quarterly period.

1^st: Due date for payment of Corporation Tax for period ended 31 December 2022.
5^th: Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2022/23 if no tax return has been issued.
14^th: Due date for income tax for the CT61 quarter to 30 September 2023.
19^th: Tax and NICs due under a 2022/23 PAYE Settlement Agreement.; PAYE, Student loan and CIS deductions are due for the month to 5 October 2023.; PAYE quarterly payments are due for small employers for the pay periods 6 July 2023 to 5 October 2023.
31^st: Deadline for submitting ‘paper’ 2022/23 self assessment returns.

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2023.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 November 2023.

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 December 2023.
30^th: Online filing deadline for submitting 2022/23 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2024/25 tax code.
31^st: End of CT61 quarterly period.; Filing date for Company Tax Return Form CT600 for period ended 31 December 2022.

1^st: Due date for payment of corporation tax for period ended 31 March 2023.
14^th: Due date for income tax for the CT61 quarter to 31 December 2023.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 January 2024.; PAYE quarterly payments are due for small employers for the pay periods 6 October 2023 to 5 January 2024.
31^st: Deadline for submitting your 2022/23 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2022/23 liability together with the first payment on account for 2023/24 are also due.; Capital gains tax payment for 2022/23.; Balancing payment – 2022/23 income tax and Class 4 NICs. Class 2 NICs also due.

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2024.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 February 2024.

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
3^rd: 5% late payment penalty on any 2022/23 outstanding tax which was due on 31 January 2024 and still remains unpaid.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 March 2024.
31^st: End of corporation tax financial year.; End of CT61 quarterly period.; Filing date for Company Tax Return Form CT600 for period ended 31 March 2023.; Last minute planning for tax year 2023/24 – please contact us for advice.

(VAT registered only)

7th VAT Return submission and payment deadline.

The deadline for VAT Returns and payments of Accounting is due on the 7^th after the end of each month.

(Limited Companies Only)

14th Corporation Tax Quarterly Instalment Due Date

Quarterly instalment payments of corporation tax must be paid on the 14^th after the end of the month

Corporation tax return filing is due 12 months after the end of a limited company’s financial year.

9 months after your accounting period, annual accounts must be filed with Companies House.

9 months and 1 day after your accounting period, a Company’s Corporation Tax Liability is due for payment.

You have 60 days from completion on your residential land and/or property to declare and pay any Capital Gains Tax Liability.