UK Management Accountancy Ltd
Unit 7, 3-5 Little Somerset Street, London, E1 8AH


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Tax Calendar 2022/2023

December 2022
19PAYE/NIC, student loan and CIS deductions due for month to 5/12/2022
22PAYE/NIC, student loan and CIS deductions due for month to 5/12/2022
30Deadline 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
01Due date for payment of Corporation Tax for the year ended 31 March 2021
14Return and payment of CT61 tax due for quarter to 31 December 2021
19PAYE/NIC, student loan and CIS deductions due for month to 5/1/2022 or quarter 3 of 2021/22 for small employers
22PAYE/NIC, student loan and CIS deductions due for month to 5/1/2022 or quarter 3 of 2021/22 for small employers
31Deadline for filing 2021 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 2020/21 Capital gains tax payment due for 2020/21 First self assessment payment on account due for 2021/22 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 2019/20 5% penalty for late payment of tax unpaid for 2019/20 self assessment
February 2023
02Last day for car change notifications in the quarter to 5 January - Use P46 Car
19PAYE/NIC, student loan and CIS deductions due for month to 5/2/2022
22PAYE/NIC, student loan and CIS deductions due for month to 5/2/2022
28Talk to us about year end and pre-budget planning First 5% penalty surcharge on any 2020/21 outstanding tax due on 31 January 2022 still unpaid
March 2023
19PAYE/NIC, student loan and CIS deductions due for month to 5/3/2022
22PAYE/NIC, student loan and CIS deductions due for month to 5/3/2022
31Last minute tax planning for the 2021/22 tax year. Ensure you use up all exemptions to which you are entitled
April 2023
05End of 2021/22 tax year. Last day to use up your annual exemptions for capital gains tax, inheritance tax and ISA's
14Return and payment of CT61 tax due for quarter to 31 March 2022
19Deadline for Employers' 2021/22 end of year PAYE Returns (P35, P14, P38 & P38A). Penalties for non submission. PAYE/NIC, student loan and CIS deductions due for month to 5/4/2022 or quarter 4 of 2021/22 for small employers. Interest will run on any unpaid PAYE/NIC for the tax year 2021/22
30Additional daily penalties of £10 per day up to a maximum of £900 for failing to file self assessment tax return due on 31 January 2022
01Submission of Annual accounts to Companies House and payment of Corporation Tax for accounting periods ending 31 July 2021 VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2022
May 2023
01Submission of Annual accounts to Companies House and payment of Corporation Tax for accounting periods ending 31 July 2021 VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2022
06Electronic VAT return submission and payment due for the quarter ended 31 March 2022
19PAYE/NIC, student loan and CIS deductions due for month to 5/5/2022
22PAYE/NIC, student loan and CIS deductions due for month to 5/5/2022
31Submission of Corporation Tax returns: 31 May 2021 year-end VAT annual accounting: 31 March stagger VAT return and balancing payment P60: issue to employees