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Newsletter issue – March 2023
2 - Where income tax, CGT, class 2 NIC or class 4 NIC remains unpaid for 2021/22 a 5% penalty is imposed. This penalty can be avoided if a time to pay arrangement is agreed in advance with HMRC.
10 - Last day to set up a variable direct debit to pay PAYE for payment this month.
15 - Chancellor Hunt to present his Spring Budget.
22 - PAYE, NIC and student loan deductions to be paid to HMRC by electronic means for month to 5 March 2023, unless the employer has set up a direct debit so HMRC can collect the amounts due.
31 - Last day to amend returns and pay any outstanding ATED charge for the year 1 April 2021 to 31 March 2022.
