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Jeff West is licensed and regulated
by AAT under licence number 13
May key tax dates
Newsletter issue – May 2023
1 - Where the taxpayer has not submitted their 2021/22 self-assessment tax return by midnight the following penalties apply:
for online filing - £10 daily penalties
for filing on paper - the greater of £300 or 5% of the tax showing on the return.
3 - Employers must submit the form P46 (Car) to HMRC for employees who have been provided with a company car for the first time during the quarter to 5 April 2023.
31 - Employers must provide a form P60 for 2022/23 to those employees who they employed on 5 April 2023.
Returns under the Crown Dependencies and Overseas Territories reporting rules due for the year to 31 December 2022.
FATCA returns must be submitted to the IRS for the year to 31 December 2022
