The below shows the upcoming tax payment and filing deadlines that you should be aware of. It is important to remain abreast of these deadlines to avoid penalty and interest charges.
05/04/2023 (month)
19/04/2023*
Employers PAYE/NIC payment and CIS returns &bpayment due
* Due on 22 nd if paid electronically
05/05/2023
19/05/2023*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
05/04/2023 (year)
31/05/2023
Give each employee a P60 for 2022/23
01/06/2023 - 31/08/2023
31/05/2023
Changes to advisory fuel rates
Previous rates can be used until 30/06/2023 if desired.
05/06/2023
19/06/2023*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
05/04/2023 (year)
05/07/2023
PAYE settlement agreement application deadline
05/04/2023 (year)
06/07/2023
P11D information for 2022/23 to be given to employees where relevant
05/04/2023 (year)
06/07/2023
Deadline for notifying HMRC of shares & share options awarded to employees
05/04/2023 (year)
06/07/2023
Deadline for P11D and P11Db forms to be submitted to HMRC.
05/07/2023
19/07/2023*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
05/04/2023 (year)
19/07/2023*
Class 1A NICs payment due to HMRC
* Due on 22nd if paid electronically
06/04/2023 - 05/07/2023
02/08/2023
P46 (car) forms due if there have been company car changes in the period
05/08/2023
19/08/2023*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
01/09/2023 - 30/11/2023
01/09/2023
Changes to advisory fuel rates
Previous rates can be used until 30/09/2023 if desired.
05/09/2023
19/09/2023*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
05/10/2023
19/10/2023*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
05/04/2023 (year)
19/10/2023*
Payment for Class 1B NICs (on PAYE Settlement Agreement ) due to HMRC
* Due on 22nd if paid electronically
06/07/2023 - 05/10/2023
02/11/2023
P46 (car) forms due if there have been company car changes in the period
05/11/2023 (month)
19/11/2023*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
01/12/2023 - 28/02/2024
1/12/2023
Changes to advisory fuel rates
Previous rates can be used until 31/12/2023 if desired.
05/12/2023 (month)
19/12/2023*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
05/01/2024 (month)
19/01/2024*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
06/10/2023 - 05/01/2024
02/02/2024
P46 (car) forms due if there have been company car changes in the period
05/02/2024 (month)
19/02/2024*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
01/03/2024 - 31/05/2024
01/03/2024
Changes to advisory fuel rates
Previous rates can be used until 31/03/2024 if desired.
05/03/2024 (month)
19/03/2024*
Employers PAYE/NIC payment and CIS returns & payment due
* Due on 22nd if paid electronically
06/01/2024 - 05/04/2024
05/04/2024
P46 (car) forms due if there have been company car changes in the period
(Deadline is 03/05/2024 if using a printed form)
For the 2024/25 tax year
05/04/2024
Register or de-register for Payrolling Benefits in Kind , if applicable, before the start of the tax year
For the 2024/25 tax year
From 6 April 2024 (or earlier if required by payroll software provider)
Update employee records and payroll software for new tax year
