2022-23 Payment Dates

Income tax and Class 4 NICs

1st payment on account – 31 January 2022
2nd payment on account – 31 July 2022
Balancing payment 2020-21 – 31 January 2022
Balancing payment 2021-22- 31 January 2023

Capital Gains Tax

2020-21 – 31 January 2022
2021-22 – 31 January 2023

Class 2 NICs

2019-20 – 31 January 2021
2020-21 – 31 January 2022

Class 1A NICs

19 July 2022

Class 1B NICs

19 October 2022

Corporation Tax

Generally 9 months and one day after the end of accounting period.

2021-22 Returns Filing deadlines

31 May 2022 – Issue P60’s to employees

6 July 2022 – P11D and P11D(b) and copies to employees

31 October 2022 – Self Assessment Tax Return (SATR) paper version

30 December 2022 – SATR Online where outstanding tax (subject to cap) to be included in 2021-22 PAYE code

31 January 2023 – SATR Online

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