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Newsletter issue – February 2023
1 - Individual taxpayers who have not paid their remaining tax and NI liabilities for 2020/21 by this date face a further penalty of greater than 5% of the tax showing as due on the return.
Individual taxpayers who have not filed their 2020/21 self-assessment tax return by this date face a further penalty of the greater of £300 and 5% of the tax showing as due on the return.
2 - Employers must submit Form P46 (Car) to report cars first provided to employees during the quarter to 5 January 2023.
14 - Last day for employees to apply for deferment of primary class 1 NIC for 2022/23.
