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.
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.
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.
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.
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.