This guide summarises the key deadlines and additional considerations for employers for the end of the 2022-23 tax year.

This is a freeview 'At a glance' guide to Employment tax: Reporting, dates & deadlines 2022-23.

At a glance

Topical issues:

• Year-end reconciliation of Auto-enrolment pension deductions to accounts.
• Review of reimbursement of Home Working Expenses:
  • Were employees paid the £6 per week Home Working Allowance?
  • Were any additional home working expenses paid?
• Travel expenses; did expense policies change during the year as a result of changes in working patterns?
• Salary sacrifice and optional payment.

Where there are reportable expenses and benefits, the online completion of Form P11D, or alternatively PAYE Settlement Agreements should be completed by employers.

The employment taxes year-end reporting deadlines are listed below:

Deadline	Action Required
5 April 2023	Payrolling benefits registration deadline to include 2023-24 benefits on the forthcoming payroll.
31 May 2023	P60s should be issued to employees.
1 June 2023	Statements of payrolled benefits for the 2022-23 tax year should be provided to employees.
5 July 2023	PAYE settlement agreement deadline to agree for 2022-23.
6 July 2023	P11D and P11D(b) deadline for 2022-23. These must now be done online.
	Deadline for employees to Make good non-payrolled benefits provided in 2022-23
	Employment-related securities: 2022-23 annual returns due.
	Termination payments and benefits: 2022-23 termination payments and benefits report.
7 July 2022	EFRBS: return of non-cash benefits provided to retired employees in 2022-23.
19 July 2022	Employee benefits: payment of 2022-23 Class 1A NIC (postal).
22 July 2022	Employee benefits: payment of 2022-23 Class 1 A NIC (electronic).
31 July 2022	Deadline for submission of PAYE settlement agreement computations.
19 October 2022	PAYE settlement agreement: tax payment of 2022-23 Class 1B NIC and tax (postal).
22 October 2022	PAYE settlement agreement: tax payment of 2022-23 Class 1 B NIC and tax (electronic).
31 January 2023	Reporting deadline for EFRBS schemes starting in the 2021-22 tax year.

 

For a further list of tax dates and deadlines see Calendar of tax deadlines and new tax measures.

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