January 2023 tax payments

Tax returns for 2021/22 must be filed online by midnight on 31 January 2023. The same deadline applies for paying any tax due under self-assessment for 2021/22 and, where relevant, the first payment on account of your 2022/23 tax liability. The payment can be made in various ways. Interest is charged where tax is paid late, and penalties may also apply.


Key dates

Any outstanding tax owing for 2021/22, together with the first payment on account for 2022/23, must be paid by 31 January 2023, unless the underpayment is being collected through your tax code or you have agreed a time-to-pay agreement with HMRC.


Checking what you owe

Before making the payment, it is important to check what you owe. Remember, the tax calculation produced by HMRC shows the total amount due by 31 January 2023 – it does not take account of any payments on account that may have been made on 31 January 2021 and 31 July 2021, or any other payments that you have made. To ensure that you pay the correct amount, you should view your personal tax account first. This will show not only what tax you owe, but also what payments have already been made.


What next?

If you wish to speak to a member of our tax team regarding self-assessment please contact us.

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