2022/23 TAX CALENDAR Make payment on previous working day where due date falls on a weekend/ bank holiday. Every month 19 Submit CIS contractors’ monthly return. 22 PAYE/NICs/CIS deductions paid electronically for period ending 5th of the month (19th if not paying electronically). Month end Submit CT600 for year ending 12 months previously. Last day to amend CT600 for year ending 24 months previously. April 2022 1 VAT rate on hospitality, holiday accommodation and attractions increases from 12.5% to 20%. New VAT points-based penalty regime starts. All voluntarily VAT registered businesses must send VAT returns using MTD software. 6 New NIC rates and dividend tax rates come into force. July 2022 5 Last date to agree a new PAYE Settlement Agreement (PSA) for 2021/22. 6 The annual NIC primary threshold and lower profits limit increase from £9,880 to £12,570. Deadline for employers to return forms P11D (expenses) and P11D (b) (benefits) for 2021/22 to HMRC and provide copies to employees. 22 Pay class 1A NICs (19 July if not paying electronically). 31 Confirm tax credit claims for 2021/22 and renewal for 2022/23. Second payment on account for 2021/22 income tax and class 4 NICs. August 2022 1 Penalty of 5% of the tax due or £300, whichever is the greater, where the 2020/21 tax return has not been filed. October 2022 5 Deadline to register for self-assessment for 2021/22. 22 Pay tax and class 1B NICs on PSAs (19th if not paying electronically). 31 Deadline for 2021/22 tax return if filed on paper. December 2022 30 Deadline to submit 2021/22 tax return online to have underpaid PAYE tax collected through the 2023/24 tax code. January 2023 31 Submit 2021/22 self-assessment tax return online. Pay balance of 2021/22 income tax, class 4 NICs, CGT and all class 2 NICs plus first payment on account for 2022/23 income tax and class 4 NICs. February 2023 1 Initial penalty imposed where the 2021/22 tax return has not been filed or has been filed on paper after 31 October 2022. March 2023 2 Last day to pay 2021/22 tax to avoid automatic 5% penalty.
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