Employers' Club

Key dates/deadlines for Q4 October-December 2022

Rolling deadlines from last edition:

2 November: Deadline for employers to submit Form 46 (car) to report new cars provided during quarter to 5 October 2022.

5 November: Onshore and offshore employment intermediaries must make quarterly reports to HMRC where they have not operated PAYE. The quarterly reports to 5 October 2022 are due by 5 November 2022. Information required is shown as per the previous publication.

New Deadlines:

1 September 2022: Quarterly review of advisory fuel rates. Employers should check to see for any change to the advisory rates and ensure that they are using the current rates.

19 October 2022: Payment of PSA liability due by the 19 October 2022 if being paid by cheque.

 22 October 2022: Payment of PSA liability due by the 22 October 2022 if being paid electronically

 31 October 2022: Deadline for the submission of paper Self-Assessment Tax Returns for the 2021/22 tax year, to avoid late filing penalties.

 31 October 2022: Latest date by which HMRC can issue a change to an employee’s PAYE code in order to collect an unpaid tax liability for the 2021/22 tax year. HMRC can collect up to £3,000 of unpaid tax from an earlier tax year via PAYE code adjustments