Tax Diary: October to November 2022 Deadlines That May Still Matter

This tax diary covers key tax deadlines that fell between October and November 2022 and is relevant for taxpayers who want to check whether any obligations from that period were missed, including where records were maintained using bookkeeping services in London.

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

Key UK Tax Deadlines for October and November 2022

• 1 October 2022 – Due date for Corporation Tax due for the year ended 31 December 2021.
• 19 October 2022 – PAYE and NIC deductions due for month ended 5 October 2022. (If you pay your tax electronically the due date is 22 October 2022.)
• 19 October 2022 – Filing deadline for the CIS300 monthly return for the month ended 5 October 2022. 
• 19 October 2022 – CIS tax deducted for the month ended 5 October 2022 is payable by today.
• 31 October 2022 – Latest date you can file a paper version of your 2021-22 self-assessment tax return.
• 1 November 2022 – Due date for Corporation Tax due for the year ended 31 January 2022.
• 19 November 2022 – PAYE and NIC deductions due for month ended 5 November 2022. (If you pay your tax electronically the due date is 22 November 2022.)
• 19 November 2022 – Filing deadline for the CIS300 monthly return for the month ended 5 November 2022. 
• 19 November 2022 – CIS tax deducted for the month ended 5 November 2022 is payable by today.

Why Past Tax Diary Deadlines Are Still Relevant

Tax deadlines do not become irrelevant simply because time has passed. Where a return was not submitted or a payment was made late, the matter can remain open until it is resolved.

This means October and November 2022 deadlines may still affect you today if HMRC considers an obligation outstanding, regardless of whether professional accounting services in London were used at the time.

Common Obligations Around October and November

Deadlines during this period often relate to:

• PAYE and National Insurance reporting and payments
• VAT return submissions and payments
• Self Assessment-related deadlines for certain taxpayers

Which obligations 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 October or November 2022 was missed, HMRC may have issued penalties or charged interest.

In some cases, penalties 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 issue later.

Why It Is Worth Reviewing Now

Some taxpayers assume older deadlines no longer matter. In practice, unresolved issues often resurface through HMRC reminders, statements of account, or compliance checks.

Reviewing whether all obligations from October and November 2022 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 October or November 2022 Deadlines?

Whether any action is required now will depend on which obligations applied to you at the time and whether they were handled correctly. For individuals and businesses based in Fulham Broadway and nearby areas such as Munster Village and Bishop’s Park, CIGMA Accounting can help review the position and confirm whether anything still needs to be addressed.