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This deadline is relevant to individuals who need to complete a Self-Assessment tax return and make direct payments to HMRC in respect of their income tax, Classes 2 and 4 NI, capital gains tax and High Income Child Benefit Charge liabilities.
There is a penalty of £100 if your return is not submitted on time, even if there is no tax due or your return shows that you are due a tax refund.
The balance of any outstanding income tax, Classes 2 and 4 NI, capital gains tax and High Income Child Benefit Charge for the year ended 5th April 2022 is due for payment by 31 January 2023. Where the payment is made late interest will be charged.
The first payment on account for 2022/23 in respect of income tax and any Class 4 NI or High Income Child Benefit Charge is also due for payment by 31 January 2023.
07 Oct 2025
Chancellor Rachel Reeves has been urged to cut National Insurance contributions (NICs) and increase Income Tax to create a 'level playing field' and protect workers' pay.
The government's Budget Board must focus on easing the cost of doing business, says the Institute of Directors (IoD).
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