Tax Calendar 2023
Month
Date
January
1st
Payment of tax for companies with a 31 March 2022 year end
31st
Online filing deadline for Self Assessment Tax Returns tax year 2021/22
31st
Balancing payment for tax year 2021/22
31st
First payment on account for tax year 2021/22
31st
Tax due on gains made tax year 2021/22
February
1st
Payment of tax for companies with a 30 April 2022 year end
March
1st
Payment of tax for companies with a 31 May 2022 year end
April
1st
New Corporation tax rates come into force. Full expensing capital allowances for companies introduced. R&D tax reliefs amended.
6th
New additional and top rate income tax thresholds, dividend allowance and capital gains tax annual exempt amount come into force. Pensions lifetime allowance charge removed and pension annual allowances increase. Start of transitional year for basis period reforms.
19th
Final Full Payment Submission (FPS) or Employer Payment Submission (EPS) Deadline for the tax year ending on 5 April 2023
May
1st
Payment of tax for companies with a 31 July 2022 year end
31st
Deadline for distributing P60s to employees for tax year ending on 5 April 2023
June
1st
Payment of tax for companies with a 31 August 2022 year end
July
1st
Payment of tax for companies with a 30 September 2022 year end
6th
P11d deadline for submission to HMRC and distribution to employees for tax year ending on 5 April 2023
19th
Payment on benefits and expenses reported on forms P11d for the tax year ending 5 April 2023
31st
Confirm tax credit claims for 2022/23 and renewal for 2023/24.
31st
Second payment on account for tax year 2022/23 income tax and class 4 NIC's
August
1st
Payment of tax for companies with a 31 October 2022 year end
September
1st
Payment of tax for companies with a 30 November 2022 year end
October
1st
Payment of tax for companies with a 31 December 2022 year end
5th
Deadline to register for self-assessment for 2022/23
22nd
Payment of tax to which a PAYE settlement relates (electronic means)
31st
Deadline for 2022/23 self assessment tax return if filed on paper
November
1st
Payment of tax for companies with a 31 January 2023 year end
December
1st
Payment of tax for companies with a 28 or 29 February 2023 year end
30th
Deadline to submitt 2022/23 self assessment tax return online to have underpaid PAYE tax collected through the 2024/25 tax code