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IMPORTANT TAX YEAR DATES AND DEADLINES 2022 – 23

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2022 tax dates for your diary

Our calendar can help you to find all the key UK tax dates and deadlines for 2022-23. We have designed our tax year calendar to help businesses of all sizes across Essex take control of their finances and keep on top of tax deadlines.

All of HMRC’s key tax dates are right here – including deadlines for self-assessment, submitting VAT returns, MTD deadlines, monthly PAYE dates, and the P11D deadline for 2022-23.

When does the 2022-23 tax year begin and end?

The 2022-23 tax year runs from April 6th 2022 and ends on April 5th 2023. Each tax, or financial year, has a series of important deadlines that are crucial for businesses, investors, and trustees to follow. Penalties can be applied by HMRC for late submissions and payments.

2022-23 UK Tax Year Calendar by Month

April 2022

  • 5 April 2022 – Deadline for claiming your PAYE tax refund for the 2017-18 tax year
    Deadline to pay voluntary Class 2 or Class 3 NI for 2015-16
  • 6 April 2022 – 2022-23 financial and tax year begins
    Increase of 1.25% to Class 1 and Class 4 National Insurance Contributions
  • 7 April 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 29 February 2022
  • 14 April 2022 – Income tax due date for CT61 period to 31 March 2020
  • 19 April 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 April 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 30 April 2020 – ATED (Annual Tax on Enveloped Dwellings) return deadline for year 1 April 2020 to 31 March 2021
    Deadline for non-resident landlord scheme tax payment for the quarter ended 31 March 2022
    Deadline for payment of inheritance tax on lifetime transfers between 6 April and 30 September 2021

May 2022

  • 1 May 2022 – Due date for payment of Corporation Tax for period ended 31 July 2021
  • 3 May 2022 – Deadline for submitting P46 (Car) for quarter ending 5 April 2022
  • 6 May 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2022
  • 19 May 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 May 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 31 May 2022 – Give a P60 to all employees on your payroll

June 2022

  • 1 June 2022 – New Advisory Fuel Rates (AFR) for company car users
    Due date for payment of Corporation Tax for period ended 31 August 2021
  • 7 June 2022 – Deadline for VAT returns and payment Accounting Quarter period ending 30 April 2022 if filed online
  • 14 June 2022 – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2022
  • 19 June 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 June 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 30 June 2022 – CT61 quarterly period ends

July 2022

  • 1 July 2022 – Due date for payment of Corporation Tax for period ended 30 September 2021
  • 5 July 2022 – Deadline for PAYE Settlement Agreement (PSA)
  • 6 July 2022 – Submit P11D forms online to HMRC, give employees a copy of the information, and inform HMRC the total amount of Class 1A National Insurance owed on form P11D(b)
  • 7 July 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 May 2022
  • 14 July 2022 – Income tax due date for CT61 period to 30 June 2020
  • 19 July 2022 – Monthly deadline for postal payments of CIS, Class 1 A NICs, and PAYE to HMRC
  • 22 July 2022 – Monthly deadline for electronic remittance of CIS, Class 1 A NICs, and PAYE to HMRC
  • 30 July 2022 – Deadline for non-resident landlord scheme tax payment for the quarter ended 30 June 2022
  • 31 July 2022 – Second Payment on Account (POA) for Income Tax for 2021-22 PAYE settlement agreement submission date

August 2022

  • 1 August 2022 – Due date for payment of Corporation Tax for period ended 31 October 2021
  • 2 August 2022 – Deadline for submitting P46 (Car) for quarter ending 5 July 2022
  • 7 August 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2022
  • 19 August 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 August 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC

September 2022

  • 1 September 2022 – Due date for payment of Corporation Tax for period ended 30 November 2021
  • 7 September 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 July 2022
  • 14 September 2022 – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2022
  • 19 September 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 September 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 30 September 2020 – CT61 quarterly period ends

October 2022

  • 1 October 2022 – Due date for payment of Corporation Tax for period ended 31 December 2022
  • 7 October 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 August 2022
  • 14 October 2022 – Income tax due date for CT61 period to 30 September 2020
  • 19 October 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 October 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 30 October 2022 – Deadline for non-resident landlord scheme tax payment for the quarter ended 30 September 2022
  • 31 October 2022 – Deadline for postal submission of Self Assessment tax returns for tax year ended 5 April 2021 to be received by HMRC

November 2022

  • 1 November 2022 – Due date for payment of Corporation Tax for period ended 31 January 2022
  • 2 November 2022 – Deadline for submitting P46 (Car) for quarter ending 5 October 2022
  • 7 November 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2022
  • 19 November 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 November 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC

December 2022

  • 1 December 2022 – Due date for payment of Corporation Tax for period ended 28 February 2022
  • 7 December 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 October 2022
  • 14 December 2022 – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2022
  • 19 December 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 December 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 30 December 2022 – Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2021
  • 31 December 2022 – Due date to file Corporation Tax for companies with 31 December 2021 year end
    Due date to file company accounts with Companies House for limited companies with 31 March 2021 year end

January 2023

  • 1 January 2023 – Due date for payment of Corporation Tax for period ended 31 March 2021
  • 7 January 2023 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2022
  • 14 January 2023 – Income tax due date for CT61 period to 31 December 2020
  • 19 January 2023 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 January 2023 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 31 January 2023 – Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2022 and 2020-21 Capital Gains Tax
    Balancing payment of tax due for 2021-22 and first Payment on Account for Income Tax for 2022-23

February 2023

  • 1 February 2023 – Due date for payment of Corporation Tax for period ended 30 April 2022
  • 2 February 2023 – Deadline for submitting P46 (Car) for quarter ending 5 January 2023
  • 7 February 2023 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2022
  • 19 February 2023 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 February 2023 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC

March 2023

  • 1 March 2023 – New Advisory Fuel Rates (AFR) for company car users
    Due date for payment of Corporation Tax for period ended 31 May 2022
  • 7 March 2023 – Deadline for VAT returns and payments of Accounting Quarter period ending January 2023
  • 14 March 2023 – Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2023 and year end 31 December 2023
  • 19 March 2023 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 March 2023 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 31 March 2023 – Corporation tax returns filed by companies with 31 March 2020 year end

April 2023

  • 5 April 2023 – 2022-23 tax year ends
  • 6 April 2021 – 2023-24 tax year begins

Important 2022-23 Dates at a Glance

Deadlines for submitting VAT returns 2022-23

The deadline for submitting your VAT return is 1 month and 7 days after the end of the VAT period – regardless of whether you pay monthly or quarterly. Here are the key dates for submitting VAT returns in the 2022-23 tax year:

  • 7 April 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 29 February 2022
  • 7 May 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2022
  • 7 June 2022 – Deadline for VAT returns and payment Accounting Quarter period ending 30 April 2022 if filed online
  • 7 July 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 May 2022
  • 7 August 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2022
  • 7 September 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 July 2022
  • 7 October 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 August 2022
  • 7 November 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2022
  • 7 December 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 October 2022
  • 7 January 2023 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2023
  • 7 February 2023 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2023
  • 7 March 2023 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 January 2023

Read our guide on Making Tax Digital deadlines for more information.

Key PAYE dates 2022-23

Here are your important payroll dates for 2022/23, including your monthly deadlines for non-electronic and electronic payments of CIS, NICs, and PAYE to HMRC, when to give your employees their P60, and submission dates for your P11D forms. Don’t forget, we can help you outsource your payroll services.

  • 19 April 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
    2019/20 year-end payroll form submission deadline
  • 22 April 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 19 May 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 May 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 31 May 2022 – Give a P60 to all employees on your payroll
  • 19 June 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 June 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 6 July 2022 – Submit P11D forms online to HMRC, give employees a copy of the information, and inform HMRC the total amount of Class 1A National Insurance owed on form P11D(b)
  • 19 July 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 July 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 31 July 2022 – PAYE settlement agreement submission date
  • 19 August 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 August 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 19 September 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 September 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 19 October 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 October 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 19 November 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 November 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 19 December 2022 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 December 2022 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 19 January 2023 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 January 2023 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 19 February 2023 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 February 2023 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC
  • 19 March 2023 – Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC
  • 22 March 2023 – Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC

Corporation Tax deadlines 2022-23

Corporation Tax payments are due 9 months and 1 day after year end – and so the deadline adjusts depending on your year end. Companies with a year end of 31 December, for example, would pay their Corporation Tax by 1 October. Corporation Tax is paid by all UK limited companies. Here are the major Corporation Tax dates for limited companies to follow 2022-23 tax year:

  • 1 October 2022 – Due date for payment of Corporation Tax for period ended 31 December 2021
  • 14 October 2022 – Income tax due date for CT61 period to 30 September 2021
  • 31 December 2022 – Due date to file Corporation Tax for companies with 31 December 2021 year end
  • 1 January 2023 – Due date for payment of Corporation Tax for period ended 31 March 2022
  • 14 January 2023 – Income tax due date for CT61 period to 31 December 2022
  • 31 March 2023 – Corporation tax returns filed by companies with 31 March 2022 year end

Key deadlines if you’re self-employed 2022-23

Here are the major Self Assessment and other important dates for individuals and self-employed in the 2022-23 tax year:

  • 5 April 2022 – 2021/22 tax year ends. Make sure all your accounts are in order by this date and all documents are issued to employees
  • 6 April 2022 – 2022/23 tax year begins
  • 31 July 2022 – Second Payment on Account (POA) for Income Tax for 2021-22
  • 5 October 2022 – Deadline for Self Assessment registration to notify chargeability of Income Tax/Capital Gains Tax for 2021-22
  • 19 October 2022 – Deadline for postal payments of CIS, Class 1 B NICs, and PAYE to HMRC
  • 22 October 2022 – Deadline for electronic remittance of CIS, Class 1 B NICs, and PAYE to HMRC
  • 31 October 2022 – Deadline for postal submission of Self Assessment tax returns for tax year ended 5 April 2022 to be received by HMRC
  • 30 December 2022 – Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2022
  • 31 December 2022 – Due date to file company accounts with Companies House for limited companies with 31 March 2021 year end
  • 14 January 2023 – Income tax due date for CT61 period to 31 December 2022
  • 31 January 2023 – Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2022 and 2021-22 Capital Gains Tax
    Balancing payment of tax due for 2021-22 and first Payment on Account for Income Tax for 2022-23
  • 5 April 2023 – 2022-23 tax year ends
  • 6 April 2023 – 2023-24 tax year begins

Small business deadlines 2022-23

While your deadlines could vary depending on a range of factors, here are the important tax dates that a small business will need to consider in the 2022-23 tax year:

  • 5 April 2022 – 2021-22 tax year ends. Make sure all your accounts are in order by this date and all documents are issued to employees
  • 6 April 2022 – 2022-23 tax year begins. Keep an eye on the latest tax changes so you are on top of any legislation updates this new tax year
  • 19 April 2022 – 2021-22 year-end payroll form submission deadline
  • 7 May 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2022
  • 31 May 2022 – Give a P60 to all employees on your payroll
  • 6 July 2022 – Submit P11D forms online to HMRC, give employees a copy of the information, and inform HMRC the total amount of Class 1A National Insurance owed on form P11D(b)
  • 22 July 2022 – Monthly deadline for electronic remittance of CIS, Class 1 A NICs, and PAYE to HMRC
  • 31 July 2022 – Second Payment on Account (POA) for Income Tax for 2021-22
  • 7 August 2022 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2022
  • 7 November 2020 – Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2022
  • 31 December 2022 – Due date to file Corporation Tax for companies with 31 December 2021 year end
  • 1 January 2023 – Due date for payment of Corporation Tax for period ended 31 March 2022
  • 31 January 2023 – Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2022 and 2021-22 Capital Gains Tax
    Balancing payment of tax due for 2021-22 and first Payment on Account for Income Tax for 2022-23
  • 7 February 2023 – Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2022
  • 6 April 2021 – 2023-24 tax year begins

TBL Accountants Essex are your local accountancy firm operating in Southend and across Essex. We specialise in a variety of services as personal, business, and charity accountants. Want to find out more? Get in touch with our team today.

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