Key Filing Deadlines between December 2022 and January 2023

Check out some key filing dates for your business between December 2022 and January 2023.

File your Annual Accounts by 31st December 2022

A very large proportion of Private Limited Companies have 31 March as their year-end – it’s the most common accounting reference date by far. Private Limited Companies are required to file their annual accounts with Companies House 9 months after the company’s financial year ends, which means 31st December is a very common filing date! Do watch out if it’s your first year of trading, as first-year rules may apply, meaning your filing date could be earlier - 21 months after the date you registered with Companies House to be precise.

Pay your Corporation Tax by 1st January 2023

In the same vein, Private Limited Companies are required to pay their Corporation Tax, or tell HMRC that they do not owe any, 9 months and 1 day after the accounting period for Corporation Tax ends. This means 1st January for the many Private Limited Companies with 31 March as their year-end. Do watch out, if you have changed or extended your year-end as you may have 2 accounting periods to consider.

File your Tax Return and pay your Tax by 31st January 2023

You must file a Tax Return if, in the last tax year, you were:

• Self-employed as a ‘sole trader’ and earned more than £1,000 (before taking off anything you can claim tax relief on)
• A partner in a business partnership

You will not usually need to send a return if your only income is from your wages or pension. But you may need to send one if you have any other untaxed income, such as:

• Some COVID-19 grant or support payments
• Money from renting out a property
• Tips and commission
• Income from savings, investments, and dividends
• Foreign income

You must submit your Online Tax Return, and pay any tax you owe, by Midnight on 31st January 2023 - it may seem like there is plenty of time, but the deadline will be here before we know it!

Other Dates

Not everyone has a March year-end or is required to file a Tax Return, these are just some of the upcoming key dates. If you want to know more about your compliance deadlines, then you can find more here.