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1st August

Submitted by admin on Tue, 04/04/2023 - 14:41

1st August

  • Individual taxpayers who have not paid their remaining tax liabilities for 2022/23 face a further 5% penalty, in addition to the 5% penalty suffered on amounts outstanding at 1st March 2023.

31st July

Submitted by admin on Tue, 04/04/2023 - 14:40

31st July

  • Second payment on account of self-assessed income tax and Class 4 NIC for 2022/23 due.
  • Tax credit claims for 2022/23 must be confirmed and renewed for 2023/24 if required.
  • Where a pension scheme annual allowance charge of over £2,000 is due for 2022/23 the pension scheme member must inform the scheme administrator if they want the scheme to pay that charge from their pension benefits.

19th July

Submitted by admin on Tue, 04/04/2023 - 14:39

19th July

  • Second payment on account of self-assessed income tax and Class 4 NIC for 2022/23 due.
  • Tax credit claims for 2022/23 must be confirmed and renewed for 2023/24 if required.
  • Where a pension scheme annual allowance charge of over £2,000 is due for 2022/23 the pension scheme member must inform the scheme administrator if they want the scheme to pay that charge from their pension benefits.

7th July

Submitted by admin on Tue, 04/04/2023 - 14:38

7th July

  • Return must be made of non-cash benefits provided in 2022/23 to retired employees under employer-financed retirement benefits scheme.

6th July

Submitted by admin on Tue, 04/04/2023 - 14:37

6th July

  • Employers to submit forms P11D and returns of Class 1A NICs (forms P11D(b)) to HMRC for 2022/23.
  • Employers must supply relevant employees with P11D information for 2022/23.
  • Annual returns for reporting events relating to all employee share schemes in 2022/23 must be submitted through ERS.

5th July

Submitted by admin on Tue, 04/04/2023 - 14:37

5th July

  • PAYE Settlement Agreements (PSAs) for 2022/23 must be agreed with HMRC.
  • Letting agents acting for non-resident landlords must make a return of the rents paid to landlords and tax deducted in 2022/23 (form NRLY). If no letting agent is acting the tenant must make the return.

31st May

Submitted by admin on Tue, 04/04/2023 - 14:35

31st May

  • Employers must provide a 2022/23 form P60 to employees who they employed at 5th April 2023
  • FATCA returns due for year ending 31st December 2022.
  • Returns under the Crown Dependencies and Overseas Territories reporting rules due for year ending 31st December 2022.

5th May

Submitted by admin on Tue, 04/04/2023 - 14:34

5th May

  • Last day for a 2023/24  tax credits claim to be backdated to 6th April 2023.

3rd May

Submitted by admin on Tue, 04/04/2023 - 14:34

3rd May

  • Employers must submit Form P46 (Car) to report new cars provided during the quarter to 5th April 2023.

30th April

Submitted by admin on Tue, 04/04/2023 - 14:33

30th April

  • Daily £10 late filing penalties start to apply to outstanding 2020/21 self assessment returns.
  • Payment of IHT on lifetime transfers between 6th April and 30th September 2021 is due by this date.
  • ATED returns and ATED relief declarations must be filed for 2023/24. The ATED charge must be paid for 2023/24. Deadline for amending ATED returns for 2022/23.
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