Key dates for the UK tax year 2023/24

Are you looking for key dates for the 2023/24 tax year? You have come to the right place:

The last tax year started on 6 April 2022 and ends on 5 April 2023.

PAYE key tax dates

Deadline

End of the last tax year and deadline for claiming your PAYE tax refund for the 2018/19 tax year

5 April 2023

First day of the new tax year 2023/24

6 April 2023

Copies of 2022/23 P60 documents must be issued to employees

31 May 2023

Copies of 2022/23 P11D documents must be issued to employees

Last date for agreeing payment settlement agreements for 2022/23 if applicable

6 July 2023

Deadline for paying Class 1A National Insurance Contributions. This will only apply to benefits that you provide to your employees, such as private medical insurance

22 July 2023

Second Income Tax and National Insurance payment on account deadline

31 July 2023

Self Assessment key tax dates

Deadline

Deadline for claiming tax overpaid for the 2018/19 tax year under Self Assessment

5 April 2023

First day of the new tax year 2023/24

Time to gather detailed documents for your 2022/23 tax return

6 April 2023

Deadline to register with the HMRC if you became self-employed or started receiving income from property. (You should submit a form CWF1 for self-employment or form SA1 for non-self-employed income to HMRC.)

5 October 2023

Deadline for paper Self Assessment returns for 2022/23 tax year

31 October 2023 (midnight)

Deadline for online submission of Self Assessment tax returns for year ending 5 April 2022 for HMRC to collect employment or pension income tax through PAYE tax codes if less than tax codes if less than £3,000 is owed

30 December 2023

Deadline for filing your company’s annual accounts if you have a limited company with an accounting year end of 31 March

31 December 2023

Deadline for online Self Assessment tax returns for 2022/23 tax year

Deadline for paying tax bill for tax year ending 5 April 2022/23

31 January 2024 (midnight)

End of tax year 2023/24

5 April 2024

A note on VAT tax return deadlines

Small businesses typically file a VAT return four times a year, with deadlines governed by the Making Tax Digital (MTD) for VAT legislation. This requires all VAT-registered businesses to use MTD-compliant software. The most common quarterly VAT return dates are as follows:

  • 1st January – 31 March
  • 1st April – 30 June
  • 1st July – 30 September
  • 1st October – 31 December

Each VAT return must be filed one month and seven days after the end of the corresponding quarterly period. For instance, the VAT return that covers 1 January-31 March 2023 must be submitted to HMRC by 7 May 2023.

Exceptions

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you are a trustee of a registered pension scheme or a non-resident company. You cannot send a return online.

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