Key 2022/23 tax year dates, deadlines & thresholds

Whether you’re working from home as a self-employed individual or an employee, it’s always helpful to know the latest tax year dates in the UK, which came into force in April 2022. 

Here are the self-assessment tax return dates, VAT return dates and thresholds for income tax, NI and minimum wage in 2022/23.

Want to know the dates for 2021/22? Check them here. Or click for 2023/24 tax year dates or 2024/25 tax year dates.

When does the 2022/23 tax year start?

The 2022/23 tax year begins on 6 April 2022 and ends on 5 April 2023. 

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Self-assessment tax return dates 2022/23

Here are your Self Assessment tax return dates, and other important deadlines for individuals and self-employed in the 2022/23 tax year:

5 April 2022	2021/22 tax year ends
6 April 2022	2022/23 tax year begins
31 July 2022	Second Payment on Account (POA) for Income Tax for 2021/22
5 October 2022	Deadline for Self Assessment registration to notify chargeability of Income Tax/Capital Gains Tax for 2021/22
19 October 2022	Deadline for postal payments of CIS, Class 1 B NICs and PAYE to HMRC
22 October 2022	Deadline for electronic remittance of CIS, Class 1 B NICs and PAYE to HMRC
31 October 2022	Deadline for postal submission of Self Assessment tax returns for tax year ended 5 April 2022 to be received by HMRC
30 December 2022	Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2022
31 December 2022	Due date to file company accounts with Companies House for limited companies with 31 March 2022 year end
14 January 2023	Income tax due date for CT61 period to 31 December 2022
31 January 2023	Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2022 and 2021/22 Capital Gains Tax Balancing payment of tax due for 2021/22 and first Payment on Account for Income Tax for 2022/23
5 April 2023	2022/23 tax year ends
6 April 2023	2023/24 tax year begins

Deadlines for submitting VAT returns 2022/23

The deadline for submitting your return is 1 month and 7 days after the end of the VAT period, whether you pay your VAT monthly or quarterly. 

Here are the key dates for submitting VAT returns in the 2022/23 tax year:

7 April 2022	Deadline for VAT returns and payments of Accounting Quarter period ending 28 February 2022
7 May 2022	Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2022
7 June 2022	Deadline for VAT returns and payment Accounting Quarter period ending 30 April 2022 if filed online
7 July 2022	Deadline for VAT returns and payments of Accounting Quarter period ending 31 May 2022
7 August 2022	Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2022
7 September 2022	Deadline for VAT returns and payments of Accounting Quarter period ending 31 July 2022
7 October 2022	Deadline for VAT returns and payments of Accounting Quarter period ending 31 August 2022
7 November 2022	Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2022
7 December 2022	Deadline for VAT returns and payments of Accounting Quarter period ending 31 October 2022
7 January 2023	Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2022
7 February 2023	Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2022
7 March 2023	Deadline for VAT returns and payments of Accounting Quarter period ending 31 January 2023

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PAYE tax rates & thresholds 2022/23

• Employee Personal Allowance: £12,570

• Basic Rate Tax Band: 20% on income between £12,571 and £50,270

• Higher Rate Tax Band: 40% on income between £50,271 and £150,000

• Additional Rate Tax Band: 45% on income above £150,000

National Insurance Contributions 2022/23

• Class 1 National Insurance threshold: £9,568 per year

• If you earn below £9,568 you will not pay any National Insurance contributions

• If you earn between £9,568 and £50,720 you will pay NICs at 12%

• On earnings above £50,720 you will pay National Insurance at 2%

National Minimum Wage and National Living Wage 2022/23 

From 1 April 2022, the National Minimum Wage and National Living Wage is increasing. The minimum hourly wage depends on worker status and age:

• For employees aged 23 and above, the minimum hourly rate is £9.50

• For employees aged 21 or 22, the minimum hourly rate is £9.18

• For employees aged between 18 and 20, the minimum hourly rate is £6.83

• For employees under 18 years old but above compulsory school leaving age, the minimum hourly rate is £4.81

• For apprentices of all ages, the minimum hourly rate is £4.81

More information is available at gov.uk. 

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