January TAX DEADLINE DATES
SAVING BUSY INDIVIDUALS AND BUSINESS OWNERS FROM COSTLY MISTAKES, DURING PERIODS OF INVESTING AND ACTIVE TRADING
October 19, 2020
February TAX DEADLINE DATES
June 4, 2023
JANUARY 2023 TAX DEADLINE DATES
1 January 2023
Payment of corporation tax for periods ended 31 March 2022 for SMEs not liable to pay by instalments.
14 January 2023
Forms CT61 to be submitted and tax paid for the quarter ended 31 December 2022.
Quarterly corporation tax instalment for large companies depending on accounting year end.
19 January 2023
PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2023 (by cheque).
File monthly CIS return.
PAYE liability for quarter ended 5 January 2023 if average monthly liability is less than £1,500.
21 January 2023
Supplementary intrastat declarations for December 2022 – arrivals only for a GB business, arrivals and dispatch for a Northern Ireland business.
22 January 2023
PAYE, NIC, CIS and student loan liabilities (online).
31 January 2023
Electronic filing date for 2021-22 personal, partnership, and trust self-assessment (SA) tax returns.
Balance of 2021-22 SA liabilities and payment of first instalment of 2022-23 SA liabilities including class 2 NICs.
Amend 2020-21 SA tax returns.
‘Vulnerable person election’ by trustees where the effective date is during 2020-21 (form VPE1).
Election to opt out of pre-owned assets charge if this would first arise during 2021-22 (formIHT500).
Repayment claim for 2021-22 class 2 NICs if a small earnings election was possible.
Provision of final 2022-23 tax credit claims assuming that estimates had been provided by 31 July 2022.
Reinstatement of 2022-23 tax credit claim if ‘good cause’ is shown for missing the 31 July 2022 deadline.
Submit CTSA returns for companies with periods ended 31 January 2022.
