Are You Ready for 31 January 2023 — and Does It Still Matter Now?

This update relates to the 31 January 2023 Self Assessment deadline and is relevant for PAYE taxpayers who were required to submit a tax return or make a payment by that date.

Although the deadline has passed, unresolved filing or payment issues linked to 31 January 2023 can still result in penalties, interest, or HMRC follow-up action.

What the 31 January Deadline Covered

For most Self Assessment taxpayers, 31 January 2023 was the deadline to:

• File the 2021–22 Self Assessment tax return online
• Pay any tax owed for that tax year
• Make the first payment on account for the following tax year, where applicable

PAYE taxpayers are sometimes affected where they have untaxed income, benefits, or other circumstances that bring them into Self Assessment.

Why the Deadline May Still Be Relevant

If a return was not filed or tax was not paid by 31 January 2023, the issue does not disappear with time.

HMRC can continue to pursue outstanding returns and payments, and earlier deadlines often become relevant again through statements, reminders, or compliance checks, ssues that are commonly uncovered during wider reviews of accounting services in London.

Penalties and Interest After 31 January

Missing the 31 January deadline usually triggers an automatic £100 late filing penalty.

If the return remains outstanding, further penalties can apply over time. Interest is also charged on any unpaid tax from the original due date until payment is made.

Why It Is Worth Checking Your Position

Some PAYE taxpayers assume that Self Assessment issues resolve themselves once enough time has passed. In practice, unresolved matters often resurface later with additional costs attached.

Checking whether your obligations linked to 31 January 2023 were dealt with correctly can help avoid unexpected demands or enforcement action.

HMRC Guidance on Late Self Assessment

HMRC explains late filing penalties, interest, and what happens if a return or payment is missed on
GOV.UK.

Did You Miss the 31 January 2023 Deadline?

Whether any action is required now will depend on whether your return was submitted on time and whether all tax due was paid in full. For taxpayers in Wimbledon and nearby areas such as Mitcham and Morden, CIGMA Accounting can help review your position and confirm if anything further needs to be done.