Tax calendar

The final deadline of 5th April 2023 is relevant to individuals who have not considered year-end tax planning issues. These issues include:

• utilising your annual capital gains tax exemption
• utilising your annual inheritance tax exemption for gifts
• utilising your annual Individual Savings Account investment limit (ISA)
• making additional pension contributions for 2022/23.

Please get in touch if you would like any further advice on these or any other issues.

Is this relevant to you?

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Postal payments for month/quarter ended 5 April should reach your HMRC Accounts Office by this date.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 21st April 2023 unless you are able to arrange a 'Faster Payment' to clear on or by Saturday 22nd April 2023. Interest will be charged if payment is made late. Penalties also apply.

Is this relevant to you?

This deadline is relevant to employers.

This is the last day by which your final Full Payment Summary (FPS) for the 2022/23 tax year should be sent to HMRC.

Please be aware that if we deal with the payroll on your behalf we will ensure that this matter is dealt with on a timely basis.

Is this relevant to you?

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Is this relevant to you?

This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.

Postal payments for month/quarter ended 5 April should reach your HMRC Accounts Office by this date.

Where the payment is made electronically the deadline for receipt of cleared payment is Friday 21st April 2023 unless you are able to arrange a 'Faster Payment' to clear on or by Saturday 22nd April 2023. Interest will be charged if payment is made late. Penalties also apply.

Is this relevant to you?

This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual’s coding notice to reflect the change in benefit. This notification may be made using the employer's payroll software, the PAYE Online service for employers or by completing the relevant paper form online, printing and sending to HMRC. Where one car is merely replaced with another, this may also be notified online.

A change in car for car benefits which are being ‘payrolled’ should not be reported on a P46(car).

Is this relevant to you?

This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by this date

Please be aware that if we deal with the PAYE Settlement Agreement on your behalf that we will ensure this matter is dealt with on a timely basis.

Is this relevant to you?

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd May 2023. Interest will be charged if payment is made late. Penalties also apply.

Is this relevant to you?

This deadline is relevant to employers.

New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found here.

Is this relevant to you?

This deadline is relevant to employers who have made PAYE deductions from their employees' salaries and to contractors who have paid subcontractors under the CIS.

Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.

Where the payment is made electronically the deadline for receipt of cleared payment is 22nd June 2023. Interest will be charged if payment is made late. Penalties also apply.

Is this relevant to you?

This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by this date

Please be aware that if we deal with the PAYE Settlement Agreement on your behalf that we will ensure this matter is dealt with on a timely basis.