Tax Calendar

April 2023

5

End of the last tax year deadline for claiming your PAYE tax refund for the 2018/ 2019 tax year.

6

First day of the new tax year 2023/24, time to gather detailed documents for your 2022/23 tax return.

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

May 2023

3

P46 (car) paper submissions – company car changes in the period 6th Jan – 5th April.

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

31

PAYE copies of 2022/23 P60 documents must be issued to employees and deadline for Automatic Exchange of Information (AEOI) returns for the year ended 31st December 2022.

June 2023

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

30

VAT tax return deadline.

July 2023

4

Deadline by which employees must make good PAYE income tax arising in respect of employment related securities before a penal s222 charge applies.

6

Filing deadline date for Expenses and Benefits forms P11D(b) and P11D to reach HMRC.

19

Deadline for payment of PAYE and NUCs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NUCs etc to HMRC’s Accounts Office.

31

PAYE Settlement Agreement calculation deadline (specified in PAYE Settlement Agreement), second payment on account (POA) due for individuals, trusts, and partnerships.

Deadline for making ‘scheme pays’ elections (where eligible) to request a pension scheme pays the annual allowance tax charge for the 2021/22 tax year.

August 2023

2

P46 (car) – company car changes in the period 6th April – 5th July.

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accountants Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accountants Office.

31

PAYE Settlement Agreement calculation deadline (specified in PAYE Settlement Agreement).

September 2023

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

30

VAT tax return deadline.

October 2023

5

Deadline to register with the HMRC if you became self-employed or started receiving income from property.

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

31

Deadline for paper Self Assessment returns for 2022/23 tax year.

November 2023

2

P46 (car) – company car changes in the period 6th July – 5th October.

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

December 2023

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

30

Deadline for online submission of Self Assessment tax returns for year ending 5th April 2022 for HMRC to collect employment or pension income tax through PAYE tax codes if less than £3,000 is owed.

31

Deadline for filing your company’s annual accounts if you have a limited company with an accounting year end of 31st March.

January 2024

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

31

Standard filing deadline for online returns and payment of tax owed including first payment on account. For taxable trusts, this is the deadline for the annual update/ confirmation of the details held on the HMRC Trust Register.

Exemptions – HMRC must receive a paper tax return by 31st January if you are a trustee of a registered pension scheme or a non-resident company. You cannot send a return online.

February 2024

2

P46 (car) – company car changes in the period 6th October – 5th January.

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

March 2024

19

Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic methods.

22

Deadline for online payment of PAYE and NICs etc to HMRC’s Accounts Office.

Our Accreditations

We are members of the ICAEW (The Institute of Chartered Accountants in England & Wales). Our team are also trained and qualified on the most popular accounting systems. Palmer, Riley & Co is a Silver Partner of Xero and are Certified ProAdvisors for Quickbooks.

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