Dates and Deadlines
05 October 2022
Income tax and capital gains
Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.
07 October 2022
Due date for August VAT returns unless exempted.
14 October 2022
Due date for income tax for the CT61 quarter to 30 September 2022.
19 October 2022
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
Postal PAYE settlements
You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Quarterly postal PAYE/class 1 NICs payment
Q2 (2022/23) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
21 October 2022
Due date for payment of supplementary declarations for September 2022.
22 October 2022
Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Quarterly electronic PAYE/NIC payment
Q2 (2022/23) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.
Arrange a consultation
If you’d like to discuss your business needs and explore how our accountancy and advice services might answer them get in touch to schedule a free initial consultation meeting.