Tax Diary: December 2022 & January 2023

1 December 2022

Due date for Corporation Tax payable for the year ended 28 February 2022.

19 December 2022

PAYE and NIC deductions due for month ended 5 December 2022. (If you pay your tax electronically the due date is 22 December 2022).

Filing deadline for the CIS300 monthly return for the month ended 5 December 2022.

CIS tax deducted for the month ended 5 December 2022 is payable by today.

30 December 2022

Deadline for filing 2021-22 Self Assessment tax returns online to include a claim for under payments to be collected via tax code in 2023-24.

1 January 2023

Due date for Corporation Tax due for the year ended 31 March 2022.

19 January 2023

PAYE and NIC deductions due for month ended 5 January 2023. (If you pay your tax electronically the due date is 22 January 2023).

Filing deadline for the CIS300 monthly return for the month ended 5 January 2023.

CIS tax deducted for the month ended 5 January 2023 is payable by today.

31 January 2023

Last day to file 2021-22 Self Assessment tax returns online.

Balance of Self Assessment tax owing for 2021-22 due to be settled on or before today unless you have elected to extend this deadline by formal agreement with HMRC. Also due is any first payment on account for 2022-23.

How can we help?

Please contact us if you need assistance or advice related to your business or personal tax affairs.