Tax Calendar

5×

Last opportunity to utilise income tax personal allowances, annual ISA allowances, and exemptions for CGT and IHT for 2022/23. Last day to claim exemption from Class 4 NIC for 2022/23 where earnings are also subject to Class 1 NIC. Final day for claims for 2018/19 relating to personal allowances, remittance basis, terminal loss relief, overlap relief, carry-forward of trading losses, and capital losses. The deadline to claim an asset became of negligible value or loan to a trader became unrecoverable in 2020/21.

11×

Last day to set up a variable direct debit to pay PAYE for payment this month.

19×

Employers must make final RTI payroll report for 2022/23 using FPS or EPS.

22×

PAYE, NIC, and student loan deductions are to be paid to HMRC by electronic means for the month of 5 April 2023, unless the employer has set up a direct debit so HMRC can collect the amounts due.

30×

Daily £10 late filing penalties start to apply to outstanding 2021/22 self-assessment returns. Any IHT due on lifetime transfers between 6 April and 30 September 2022 is due. ATED returns and ATED relief declarations must be filed for 2023/24. The ATED charge must be paid for 2023/24.

1×

Where the taxpayer has not submitted their 2021/22 self-assessment tax return by midnight the following penalties apply: for online filing - £10 daily penalties for filing on paper - the greater of £300 or 5% of the tax showing on the return.

3×

Employers must submit the form P46 (Car) to HMRC for employees who have been provided with a company car for the first time during the quarter to 5 April 2023.

31×

Employers must provide a form P60 for 2022/23 to those employees who they employed on 5 April 2023. Returns under the Crown Dependencies and Overseas Territories reporting rules due for the year to 31 December 2022. FATCA returns must be submitted to the IRS for the year to 31 December 2022

15×

US expatriates must file their 2022 US federal tax returns by this date if they have not obtained a filing extension. If more time is needed an extension can be obtained to 15 October 2023. Interest will accrue from 15 April 2023 on any tax due, until it is paid.

21×

Employers must pay over PAYE, NIC and CIS deductions made for the month to 5 June 2023, so the money clears the HMRC bank account by this date.