Self assessment – key dates

• 31 January 2023 – First payment on account due for 2022/23 tax year.
• 31 July 2023 – Second payment on account for 2022/23 tax year.
• 5 October 2023 – Deadline for notifying HMRC of new sources of income (including the Child Benefit charge) if no tax return has been issued for 2022/23 tax year.
• 31 October 2023 – Deadline for submission of 2022/23 non-electronic returns.
• 30 December 2023 – Deadline for submission of 2022/23 electronic tax returns if ‘coding out’ of eligible underpayment is required.
• 31 January 2024 – Deadline for filing electronic tax returns for 2022/23. Balancing payment due for 2022/23 tax year. First payment on account due for 2023/24 tax year.