Tax Diary: December 2022 to January 2023 Deadlines That May Still Matter

This tax diary covers key tax deadlines that fell between December 2022 and January 2023 and is relevant for taxpayers who want to check whether any obligations from that period were missed.

Although these dates have passed, unresolved filing or payment issues linked to them can still result in penalties, interest, or HMRC follow-up action.

Why Past Tax Diary Deadlines Are Still Relevant

Tax deadlines do not expire simply because time has passed. Where a return was not submitted or a payment was made late, the issue can remain open until it is corrected.

This means December 2022 and January 2023 deadlines may still affect you today if HMRC considers an obligation outstanding, where records were incomplete or supporting bookkeeping services in London were not in place at the time.

Common Obligations Around December and January

Deadlines during this period often relate to:

Which of these applied will depend on your circumstances, such as whether you were self-employed, an employer, or VAT-registered.

What Happens If a Deadline Was Missed?

If a tax deadline from this period was missed, HMRC may have already issued penalties or charged interest.

In some cases, penalties can increase over time until the return is filed or the payment is made. Even where no immediate penalty was raised, HMRC may still pursue the matter later.

Why It Is Worth Reviewing Now

Taxpayers sometimes assume that older deadlines are no longer relevant. In practice, unresolved issues often resurface through HMRC statements, reminders, or compliance checks.

Reviewing whether all obligations from December 2022 to January 2023 were met can help avoid unexpected demands or enforcement action.

HMRC Guidance on Late Tax Deadlines

HMRC provides guidance on late filing, late payment, and the penalties and interest that may apply on
GOV.UK.

Did You Miss Any December 2022 or January 2023 Deadlines?

Whether any action is needed now will depend on which obligations applied at the time and whether they were dealt with correctly. For individuals and businesses in Hammersmith and nearby areas such as Brook Green and Brackenbury Village, CIGMA Accounting can help review past requirements and confirm if anything remains outstanding.

Need Help Managing Your Tax Deadlines for December 2022–January 2023?

Tax deadlines in December and January include key PAYE/NIC, VAT, CIS and Self Assessment dates. Specialist guidance can help you organise your filings and payments, plan ahead and avoid penalties or interest for missed deadlines.

Trusted guidance from London-based accountants, focused on accuracy, clarity, and compliance. 


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CIGMA Accounting
CIGMA Accounting Ltd is a forward-thinking accounting and tax firm based in London, dedicated to delivering high-quality compliance, tax planning, and business advisory services to entrepreneurs, landlords, and growing SMEs. With offices in Wimbledon and Farringdon, we combine local expertise with a tech-driven approach to simplify accounting. Our services include corporation tax filing, VAT compliance, HMRC investigation support, R&D tax credit claims, capital allowances optimisation, and bookkeeping automation. What sets CIGMA apart is our ability to blend traditional accounting rigour with AI-powered systems that reduce errors, save time, and provide real-time financial insights. Our team ensures that every client - from startups to high-net-worth individuals - receives a bespoke solution aligned with their growth goals. Whether you need strategic tax planning, help with HMRC disclosures, or a full outsourced finance function, CIGMA Accounting delivers clarity, compliance, and confidence.