When is the Self Assessment deadline? Tax return dates 2022 and 2023
6-minute read
The Self Assessment tax return deadline is on 31 January each year. This means that the deadline for filing your 2021-22 taxes is 31 January 2023.
There are other important self-employed Self Assessment deadlines too, plus a range of small business tax year dates – see them all here.
Self-employed tax dates:
Key tax year dates for small businesses:
Self Assessment deadline for the 2020-2021 tax year
If you brought home untaxed income between 6 April 2020 and 5 April 2021 (for example through self-employment or earning money from a rental property) the tax return deadline was 31 January 2022.
If you’ve missed this filing deadline you’ve probably already received a fine. But the fines keep piling up the longer you delay, so it’s important to file your tax return and pay any tax owed as soon as possible (although the HMRC penalty system is changing in 2023).
If you need a hand, check out our top tax return tips.
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DownloadSelf Assessment deadline for income earned in 2021-22
For untaxed income earned during the 2021-22 tax year, the online deadline for filing your Self Assessment tax return and paying your bill is midnight 31 January 2023.
But you can file your tax return at any time before then – there are a number of benefits in filing it early. It can make it easier to plan your finances, plus help you minimise the risk of fines. Here are five reasons to do your tax return early.
Other deadines for Self Assessment tax return
There are several other Self Assessment dates throughout the year to bear in mind. It’s unlikely that all of them will be relevant to you, but understand which ones apply so that you don’t miss any important deadlines.
Payment on account tax deadline
The 31 July is the deadline for making your second payment on account to HMRC. Payment on account applies to you if your Self Assessment tax bill was more than £1,000 when you submitted your tax return for the period.
It doesn't apply if your tax bill was less than £1,000, or if 80 per cent or more of your tax was deducted at source (for example through your tax code, or because your bank has deducted interest on your savings). Take a look at our payment on account guide if you’re not sure.
Deadline for registering for Self Assessment
The 5 October is the deadline for telling HMRC that you’re self-employed so that they know you need to complete a tax return the following year. If you’re already registered as self-employed, there’s no need to do this again. Check out our guide to registering with HMRC for more information.
Paper tax return deadline
The 31 October is the Self Assessment deadline for the self-employed tax year if you want to file a paper return rather than filing online. However, most businesses find it easier to file their tax return online – and under Making Tax Digital plans, paper filing soon won't be an option.
Tax return deadline for tax collected via PAYE
The 30 December is the deadline for filing your online tax return if you want the tax owed to be collected through PAYE via your tax code.
This is only an option if you have some income that’s already taxed through PAYE (as in, you’re employed as well as self-employed), and if your Self Assessment tax bill is below £3,000. See our article on tax codes for more information.
Self Assessment deadline for income earned in 2022-2023
If you continue earning untaxed income from 6 April 2022, this will fall into the tax year 2022-23, which ends on 5 April 2023.
The deadline for filing a 2022-23 Self Assessment tax return will be midnight on 31 January 2024, although keep an eye on Making Tax Digital announcements in case there are any updates.
We know 2024 may sound like a long way off, but it’s a good idea to start thinking about your tax return as soon as you start earning money. For example:
- consider opening a business bank account to keep business and personal finances separate
- keep all your receipts for tax deductible expenses
- use an accounting app or a spreadsheet to keep track of your income, which should make everything much easier when it comes to filing your tax return
What other tax year dates do you need to know about?
When does the tax year end?
The UK tax year ends on 5 April each year.
The end of tax year is one of the most important tax dates in the calendar. That’s because rates and allowances usually change each year.
For example, the amount you can save in an ISA resets each tax year. If you don’t use your allowance, you lose it. This means it’s important to contribute as much as you can before the new tax year starts.
When does the new tax year start?
The new tax year starts on 6 April each year.
The start of the tax year is often when new tax rules and regulations are introduced. For example, IR35 reform was introduced in the private sector for contractors and freelancers on 6 April 2021.
What are the corporation tax year dates?
Starting up – if you start an active (as opposed to dormant) limited company, you need to tell HMRC within three months. You can do this by completing form CT41G. You’ll normally receive this form along with the information pack that HMRC sends out to newly registered companies.
If you start a dormant company (which means you’ve set up your limited company but aren’t trading), you should tell HMRC as soon as possible to avoid being treated like an active company.
Payment deadlines for taxable profits of £1.5 million or less – you need to pay your bill nine months and one day after the end of your corporation tax accounting period. This date is known as the ‘normal due date'.
Payment deadlines for taxable profits of more than £1.5 million – you normally have to pay your corporation tax in four instalments if your total taxable profits exceed £1.5 million. You should speak to HMRC for more information.
Filing your company tax return – you need to file your company tax return within 12 months of the end of your company’s accounting period. This is known as the ‘statutory filing date’.
You need to pay corporation tax before you file your return – unlike Self Assessment, when payment is normally due on the same date as the filing deadline.
Filing annual accounts – the deadline for filing statutory accounts is nine months after the end of your company’s financial year.
Tax year dates for VAT
Filing your VAT return on paper – most businesses can no longer file a paper VAT return. You need to file online unless:
- your business is subject to an insolvency procedure
- you object to using computers on religious grounds
- your age, a disability, or living in an area without internet access prevents you from filing online
Filing your VAT return online – the deadline for online filing will normally be one month and seven days after the end of your VAT accounting period. There are exceptions to this – for example, firms using the VAT annual accounting scheme don’t qualify for the seven day extension. You can check your VAT return and payment deadlines on your online VAT account.
Paying your VAT bill – you normally need to pay your VAT bill on the same day it’s due. You need to pay electronically if you file online.
If you use the VAT annual accounting scheme – you file just one return a year, two months after the end of your accounting period. You pay your bill in instalments.
If you make monthly payments, these are due at the end of the fourth month through to the 12th month of your accounting year. This means that you make nine payments. If you make quarterly payments these are due at the end of the fourth, seventh and 10th months of your accounting year, meaning you make three payments.
A balancing payment is then due, along with your return, two months after the end of your VAT accounting period.
Making Tax Digital means that most businesses now need to keep digital VAT records and use accounting software to submit VAT returns.
Tax year dates for PAYE and National Insurance contributions
Monthly PAYE and Class 1 NIC payments – if you’re paying PAYE and Class 1 NICs monthly by an electronic method, payment must reach HMRC by the 22nd of each month. If you’re paying by cheque, payment must reach HMRC by the 19th of each month.
Quarterly PAYE and Class 1 NIC payments – you may be able to pay quarterly if you pay less than £1,500 a month. If you’re paying quarterly, you must pay by the 22nd after the end of the relevant quarter. You should speak to HMRC to find out whether you’re eligible.
Class 1A NIC payments – if you’re paying Class 1A NICs electronically, payment must reach HMRC by 22 July. If you’re paying by post, payment must reach HMRC by 19 July.
More useful guides for small business owners
Still feeling confused about Self Assessment deadlines and tax year dates? Ask any questions in the comments.
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Written by
Sam Bromley
Sam has more than 10 years of experience in writing for financial services. He specialises in illuminating complicated topics, from IR35 to ISAs, and identifying emerging trends that audiences want to know about. Sam spent five years at Simply Business, where he was Senior Copywriter.
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