TAX YEAR
TAX YEAR for your exam is 2022/23 - Ends on 5/4/2023
TX syllabus
Filing, Paying Tax - Individual 2 / 11
Prev
Prev
Tax return (Tax year 2022/23)
You have to file it by:
31/10/2023 (paper)
or
31/1/2024 (online)
and also pay it on 31/1/2024
Next
Tax return (Tax year 2022/23)
You have to file it by:
31/10/2023 (paper)
or
31/1/2024 (online)
and also pay it on 31/1/2024
Page 2
Prev
HMRC - compliance check or discovery assessment
HMRC may amend any errors within 12 months of the date of filing
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HMRC - compliance check or discovery assessment
HMRC may amend any errors within 12 months of the date of filing
Page 3
Prev
HMRC - compliance check (Example)
If you file it on 31/12/2023 so HMRC can amend it by 31/12/2024
Next
HMRC - compliance check (Example)
If you file it on 31/12/2023 so HMRC can amend it by 31/12/2024
Page 4
Prev
Taxpayer
Taxpayer may amend within 12m of the January filing date
Prev
Taxpayer (Example)
If you file it on 31/12/2023 so you can amend it by 31/1/2025
Prev
Retention of records - individuals
Business records - 5 years from 31January following end of the tax year
Personal records - 12 months from 31January following end of the tax year
Next
Retention of records - individuals
Business records - 5 years from 31January following end of the tax year
Personal records - 12 months from 31January following end of the tax year
Page 7
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Self-employed
You have to file it by 31/1/2024 (online)
and
keep the records until 31/1/2029 (5 years)
Next
Self-employed
You have to file it by 31/1/2024 (online)
and
keep the records until 31/1/2029 (5 years)
Page 8
Prev
NOT Self-employed
You have to file it by 31/1/2024 (online)
and
keep the records until 31/1/2025 (1 year)
Next
NOT Self-employed
You have to file it by 31/1/2024 (online)
and
keep the records until 31/1/2025 (1 year)
Page 9