Tax Rates and Allowances 2022/23

Self assessment - key dates

Introduction ⭢

Capital Allowances - Plant & Machinery ⭢

Capital Gains ⭢

Car Benefits ⭢

Car Fuel Benefit ⭢

Child Benefit ⭢

Corporation Tax Rates ⭢

Employee's Statutory Payments ⭢

Income Tax Allowances ⭢

Income Tax Rates - Across the UK ⭢

Income Tax Rates - Scotland ⭢

Income Tax Rates - Wales ⭢

Individual Savings Account (ISA) ⭢

Inheritance Tax (IHT) ⭢

Land and Buildings Transaction Tax ⭢

Land Transaction Tax ⭢

Mileage Allowance Payments (MAPs) for Employees ⭢

Minimum Wage ⭢

National Insurance Contributions (NIC) - Rates and Allowances ⭢

Pensions Automatic Enrolment ⭢

Pensions - Tax Relief on Pension Contributions ⭢

Property Allowance ⭢

Self Assessment - Key Dates ⭢

Stamp Duty Land Tax (SDLT) ⭢

State Pensions ⭢

Tax Reliefs for Individuals ⭢

Trade Allowance ⭢

Van Benefit ⭢

VAT Fuel Scale Charges ⭢

Vehicle Excise Duty (VED) - Passenger Cars ⭢

31 January 2022 - First payment on account due for 2021/22 tax year.

31 July 2022 - Second payment on account for 2021/22 tax year.

5 October 2022 - Deadline for notifying HMRC of new sources of income (including the Child Benefit charge) if no tax return has been issued for 2021/22 tax year.

31 October 2022 - Deadline for submission of 2021/22 non-electronic returns.

30 December 2022 - Deadline for submission of 2021/22 electronic tax returns if 'coding out' of eligible underpayment is required.

31 January 2023 - Deadline for filing electronic tax returns for 2021/22. Balancing payment due for 2021/22 tax year. First payment on account due for 2022/23 tax year.