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Writer's pictureKseniya Devlekanova

INCOME TAX & PAYE KEY DATES PLANNER

22 February 2022



Are you looking for important IncomeTax&PAYE dates for the 2022/23 tax year?You have come to the right place. We have prepared this plannerfor you to remindabout key dates of filing Income tax returns and making tax payments.If you have any questions regarding your tax calculations in new tax year, calculate your tax with us! At LEXeFISCAL we are always ready to assist you.

Deadline

Event/Casus

5 April 2022

End of the 2021/2022 tax year

Deadline for claiming your PAYE tax refund for the 2017/18 tax year.

6 April 2022

First day of the new tax year 2022/23.

19 April 2022

PAYE and Class 1 quarterly cheque payment to be cleared

Any outstanding cheque payment for PAYE and Class 1 NICs must be with HMRC Accounts Office.

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return.

22 April 2022

PAYE and Class 1 quarterly cheque payment to be cleared

Any outstanding electronic payment for PAYE and Class 1 NICs must be in HMRC's bank account.

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

19 May 2022

PAYE and Class 1 quarterly cheque payment to be cleared

Any outstanding cheque payment for PAYE and Class 1 NICs must be with HMRC Accounts Office.

Employer Annual Return P35 and P14 Deadline

Employer Annual Return (P35 and P14) filing deadline for the previous tax year ending 5th April 2022.

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 May 2022

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

31 May 2022

Final date to provide employees with form P60

Any employee who was working for you on 5 April 2022 must receive a form P60 for 2021/2022 by this date.

19 June 2022

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 June 2022

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

30 June 2022

Tax Credit Renewal Pack deadline.

Renewal packs are sent out between April and June.

You should receive your tax credit renewal pack by this date

05 July 2022

PAYE Settlement Agreements

Last date to agree PAYE Settlement Agreements for 2021/2022.

6 July 2022

Form P9D and P11D deadline. Final day to provide employees with forms P9D and P11D.

Form 42 deadline. Deadline for providing employees with form 42 or other relevant forms to report employee share-related benefits.

19 July 2022

PAYE and Class 1 quarterly cheque payment to be cleared

Any outstanding cheque payment for PAYE and Class 1 NICs must be with HMRC Accounts Office.

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return.

22 July 2022

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

PAYE and Class 1 quarterly electronic payment to be cleared

Any outstanding electronic payment for PAYE and Class 1 NICs must be in HMRC's bank account.

31 July 2022

Tax Credit Renewal Pack return deadline.

You must return your tax credit renewal pack by this date.

Make sure you have returned your tax credit renewal pack by the 31st July. Renewal packs are sent out between 19th April and 28th June.

19 August 2022

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 August 2022

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

19 September 2022

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 September 2022

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

5 October 2022

Capital gains deadline for non self assessment

Final day to notify of liability for income tax or capital gains tax for 2021/2022 if you are not registered for self assessment.

You will need to complete form CWF1 for self employment or form SA1 for non self employed income, or form SA401 for partners.

19 October 2022

PAYE and Class 1 quarterly cheque payment to be cleared

Any outstanding cheque payment for PAYE and Class 1 NICs must be with HMRC Accounts Office.

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 October 2022

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

PAYE and Class 1 quarterly electronic payment to be cleared

Any outstanding electronic payment for PAYE and Class 1 NICs must be in HMRC's bank account.

31 October 2022

Final day for paper submissions of your tax return for income for tax year ending 5 April 2022

19 October 2022

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 October 2022

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

19 December 2022

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 December 2022

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

19 January 2023

PAYE and Class 1 quarterly cheque payment to be cleared

Any outstanding cheque payment for PAYE and Class 1 NICs must be with HMRC Accounts Office.

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 January 2023

PAYE and Class 1 quarterly electronic payment to be cleared

Any outstanding electronic payment for PAYE and Class 1 NICs must be in HMRC's bank account.


PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

19 February 2023

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 February 2023

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

19 March 2023

Construction Industry Scheme (CIS)

Deadline for receipt of contractor's monthly return

22 March 2023

PAYE and Class 1 monthly electronic payment to be cleared

Electronic payments to be cleared in HMRC's bank account for any PAYE Class 1 NICs.

5 April 2023

End of the 2022/2023 tax year

Deadline for claiming your PAYE tax refund for the 2018/19 tax year.

If you have any questions regarding your tax returns and payments, at LEXeFISCAL we are always ready to assist you. 


For further information on any of the points above, please contact: 

Kseniya Devlekanova at: kseniya@lexefiscal.com, or 

Dr Frank J Clifford at: clifford.frank@lexefiscal.com

LEXeFISCAL  LLP, Landsdowne House, 57 Berkeley Square, London, W1J 6ER 

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