Specialist Tax News

Diary of main tax events January/ February 2023

Date What’s Due
 

01/01

Corporation tax payment for year to 31/3/22 (unless quarterly instalments apply)
 

19/01

PAYE & NIC deductions, and CIS return and tax, for month to 5/01/23 (due 22/01 if you pay electronically)
 

31/01

Deadline for Self-Assessment tax return for 2021/22 if filed online. Also the due date for 2021/22 balancing payment and 50% payment on account of 2022/23 tax.

 

Note that if this liability is no more than £30,000 you can agree with HMRC to spread over 12 months

01/02 Corporation tax payment for year to 30/4/22 (unless quarterly instalments apply)
19/02 PAYE & NIC deductions, and CIS return and tax, for month to 5/02/23 (due 22/02 if you pay electronically)