Small business accounting calendar: key tax dates and deadlines for 2022/23

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Small business accounting calendar: key tax dates and deadlines for 2022/23
Key accounting dates

Whether you’re new to the business world or a veteran, it’s always important to keep key accounting dates in mind for the year ahead to keep on top of your reporting duties to HMRC.

Here are all the major accounting dates and deadlines that you need to be aware of for 2022.

Every month

  • 1st - Annual Corporation Tax due for companies with a year ending nine months and a day earlier, e.g. tax due 1 January 2023 for the year ending 31 March 2022.
  • 14th - Quarterly instalment of Corporation Tax due for large companies (depending on accounting year-end).
  • 19th - Pay PAYE/NIC and CIS deductions for the period ending 5th of the month if not paying electronically. Submit CIS contractors’ monthly return.
  • 22nd - PAYE/NIC and CIS deductions paid electronically should have cleared into HMRC bank account.
  • Submit CT600 for a year ending 12 months earlier. Last day to amend CT600 for a year ending 24 months earlier.

If the due date for payment falls on a weekend or Bank Holiday, payment must be made by the previous working day. Electronic payments sent using the Faster Payments Service (FPS) can clear into HMRC’s account on a non-banking day.

  • File accounts with Companies House for private companies with a year ending nine months earlier and for public companies with a year ending six months earlier.

2022

  • March 31st - Last minute planning for 2021-22 tax year. Make sure to use any CGT and IHT annual allowances and exemptions.
  • April 5th - Last day of tax year (6 April 2022, first day of new tax year).
  • April 14th - Due date for CT61 return and CT payment for quarter to 31 March 2022.
  • May 3rd - Submit employer forms P46 (car) for quarter to 5 April 2022.
  • May 31st - Last day to issue 2021-22 P60s to employees.
  • July 5th - Final date to agree 2021-22 PAYE Settlement Agreements (PSA).
  • July 6th - Last date for returns of expenses and benefits (forms P11D, P9D and P11D(b)) for 2021-22 to reach HMRC. Relevant employees to receive copies of forms P11D and P9D.
  • July 6th - Last date to submit annual returns for employee share schemes and employment-related securities for 2021-22 (forms 34, 35, 39, 40 and 42).
  • July 14th - Due date for CT61 return and CT payment for quarter to 30 June 2022.
  • July 22nd - Class 1A NICs for 2021-22 due (19th if paid by cheque).
  • July 31st - Due date for second payment on account of 2021-22 Income Tax and Class 4 NICs.
  • July 31st - Last day to pay 2020-21 tax to avoid second automatic 5% surcharge.
  • August 2nd - Submit employer forms P46 (car) for the quarter to 5 July 2022
  • October 5th - Deadline to notify HMRC of chargeability to Income Tax or CGT for 2021-22.
  • October 14th - Due date for CT61 return and CT payment for the quarter to 30 September 2022.
  • October 31st - Deadline to submit 2021-22 Self-Assessment tax return if filed on paper.
  • November 2nd - Submit employer forms P46 (car) for the quarter to 5 October 2022.
  • December 30th - Last day to submit 2021-22 tax return online to have an unpaid tax of up to £17,000 collected through the 2023-24 PAYE code.

2023

  • January 14th - Due date for CT61 return and CT payment for the quarter to 31 December 2022.
  • January 31st - Submit 2021-22 Self-Assessment return online. Pay balance of 2021-22 Income Tax and CGT plus first payment on account for 2022-23.
  • February 2nd - Submit employer forms P46 (car) for the quarter to 5 January 2023.
  • March 31st - Last minute planning for 2022-23 tax year. Make sure to use any CGT and IHT annual allowances and exemptions.


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