Last day for a person to submit an electronic self assessment return for 2022/23 if they wish HMRC to collect the tax due through their future PAYE code where the taxpayer owes less than £3,000.
Paper income tax self assessment returns for 2022/23 must be filed for individuals, trustees and partnerships which include one or more individuals if the taxpayer’s circumstances do not fall within one of the exclusions.
If HMRC has not already issued a notice to file a 2022/23 self assessment income tax return, the return must be filed within three months from the date of the notice, whether the return is electronic or paper.
An individual who submits a paper self assessment return for 20/22/23 must do so by 31st October 2023 if they wish to HMRC to collect the
Deadline for non-electronic payments of tax and NI due under PAYE settlements agreements (PSAs) for 2022/23 to reach HMRC Accounts Office. The due date is extended to 22nd October 2023 for payments made by an approved electronic payment method.
Pension administrators must provide scheme members with a savings statement if their pension inputs to the scheme in 2022/23 exceed the annual allowance.
Any person chargeable to income tax or CGT for 2022/23 who has not received a notice to file a self assessment return must notify HMRC of the need to declare income or gains by this date.
If HMRC has not issued a notice to file a 2022/23 income tax self assessment return by this date, the normal submission deadline of 31st October is extended to two months after the date on which the notice to file the tax return is issued.