Tax Diary December 2022/January 2023

1 December 2022 – Due date for Corporation Tax payable for the year ended 28 February 2022.

19 December 2022 – PAYE and NIC deductions due for month ended 5 December 2022. (If you pay your tax electronically the due date is 22 December 2022).

19 December 2022 – Filing deadline for the CIS300 monthly return for the month ended 5 December 2022.

19 December 2022 – CIS tax deducted for the month ended 5 December 2022 is payable by today.

30 December 2022 – Deadline for filing 2021-22 self-assessment tax returns online to include a claim for under payments to be collected via tax code in 2023-24.

1 January 2023 – Due date for Corporation Tax due for the year ended 31 March 2022.

19 January 2023 – PAYE and NIC deductions due for month ended 5 January 2023. (If you pay your tax electronically the due date is 22 January 2023).

19 January 2023 – Filing deadline for the CIS300 monthly return for the month ended 5 January 2023.

19 January 2023 – CIS tax deducted for the month ended 5 January 2023 is payable by today.

31 January 2023 – Last day to file 2021-22 self-assessment tax returns online.

31 January 2023 – Balance of self-assessment tax owing for 2021-22 due to be settled on or before today unless you have elected to extend this deadline by formal agreement with HMRC. Also due is any first payment on account for 2022-23.

HMRC app is a gift for Christmas workers and employers

This year, 10 of the UK’s largest seasonal employers are expected to hire 234,700 Christmas workers – up 74 per cent on 2021.

This growth is largely being driven by the likes of Amazon but businesses of all shapes and sizes throughout the land are currently advertising for extra help to cover the busy festive season.

Vacancies range from people simply providing additional support to fabulously festive roles such as seasonal chocolate packers, Christmas chefs, reindeer handlers, Christmas tree decorators, gift wrappers, turkey pluckers and helpers for Santa.

Whatever the role might be there is one thing the people filling these positions and their employers have in common – they all need to make sure they are paying the correct amount of tax.

In the past this has often caused a bit of a headache for businesses and their temporary employees but these days help is at hand with the free HM Revenue and Customs (HMRC) app.

How does the HMRC app help?

New employees can use the app to securely access information about their personal tax affairs so they can pass the details on to their employer, without the need to call the HMRC.

New functions and capability mean customers can now access their:

  • Income and employment history
  • Salary information
  • National Insurance number or tax code via the app, whenever they need it.

The information can be downloaded and printed – so there is no need to call HMRC to ask for it to be sent in the post. Using the app rather than calling the helpline makes the process much quicker.

What HMRC says about the app

Myrtle Lloyd, HMRC’s Director General of Customer Services, said: “Whether you’re starting a new role in customer services, delivering parcels or managing warehouse logistics – the HMRC app is a secure and easy way to access your tax code, National Insurance number and employment details so you can let your new employer know.

“It’s accessible at the touch of a button and is quicker than calling HMRC.”

Victoria Atkins MP, Financial Secretary to the Treasury, said: “Christmas is busy enough – especially if you have taken on a seasonal job – so anything which can save you time is to be welcomed.

“The free and secure HMRC app is just such a thing, it makes searching for employment information quick and easy, whether you need to check your National Insurance number, find out how much you will be paid and much more.”

What do you need to use the HMRC app?

App users will need a user ID and password, so they can access their personal information. If customers need to set one up, the app will guide them through the process.

More than 3.5 million people have used the HMRC app since it launched in September 2016, and more than 1.6 million customers used it at least once in the last year.

HMRC has released a video which explains how customers can use the HMRC app to check their employment history, income, tax codes and National Insurance number.

To find out more, read the HMRC’s guide to using the app