The 2022/23 UK tax year begins on 6th of April, 2022. For employers, there are a range of need-to-know dates and important deadlines you must be remember each year to ensure you stay compliant, and avoid any penalties from HMRC.
To make things easy for you, below, we have compiled a list of payroll and self-assessment tax return deadlines for employers and the self-employed.
Payroll dates and deadlines
- 6th April
As the new tax year begins, with it brings a number of changes. Follow the links to read about important changes for the 2022/23 tax year such as the new National Insurance Levy and new NLM and NMW rates.
- 19th April
You have until the 19th of April to submit your Employer Payment Summary (EPS) for the previous tax year to inform HMRC that you have completed your final submission for the year.
- 31st May
You must give any employees who were on your payroll on the last day of the previous tax year (5th April) a copy of their P60 by the 31st of May.
- 6th July
For each employee you provided with expenses and benefits for the previous tax year, you must submit your P11D forms online to HMRC and give your employees a copy of the information on your forms, by the 6th of July. By this date you must also submit a P11D(b) form to HMRC to declare the total amount of Class 1A NICs you owe on expenses and benefits provided for the year.
- 19th July
If paying by cheque, any Class 1A National Insurance owed on expenses or benefits for the previous tax year must reach HMRC by the 19th of July.
- 22nd July
If paying electronically, any Class 1A National Insurance owed on expenses or benefits for the previous tax year must reach HMRC by the 22nd of July.
- 19th October
If you have a PAYE Settlement Agreement, you must pay all tax and Class 1B National Insurance owed by the 19th of October, if paying by cheque.
- 22nd October
If you have a PAYE Settlement Agreement, you must pay all tax and Class 1B National Insurance owed by the 19th of October, if paying electronically.
- 5th April 2023
The last day of the tax year is the 5th of April and your final Full Payment Submission (FPS) should be made on or before the final pay day of the tax year. If you choose to payroll your employees’ benefits for the 2023/24 tax year, you must register online on or before 5th April 2023.
Self Assessment tax return deadlines
- 31st July
Your second payment on account for the current tax year must be paid by the 31st of July.
- 5th October
If you’re self-employed or a sole trader, not self-employed, or registering a partner or partnership you must register for Self Assessment by the 5th of October.
- 31st October
Paper Self-Assessment Tax Returns must be received by HMRC by the 31st of October.
- 30th December
Deadline for Online Self Assessment Tax Return if you are eligible and want it collected through next year’s PAYE tax code.
- 31 January 2023
Online Self-Assessment Tax Returns must be received by HMRC by the 31st of January. Pay any tax you owe for the previous tax year and your first payment on account towards your bill for the next tax year.
To switch to BrightPay before the new tax year, book a free consultation with one of our migration specialists today. Or, to see the software in action, book a free online demo today.