The deadline to pay your income tax for the year ended 5 April 2022 was 31 January 2023.
Therefore, if any amount remains unpaid at present, HMRC will now be charging interest on the amount due.
The interest rate that HMRC charge on late payments is currently 6%. This is increasing to 6.5% from 21 February 2023.
HMRC will then issue a surcharge of 5% of the tax outstanding if the amount is unpaid after more than 30 days of the original deadline.
A further 5% of the outstanding tax will be charged if the payment is more than 6 months late and also again at 12 months.
Please do get in touch with your usual contact who deals with your tax affairs if you need assistance with dealing with the payment to HMRC, or if you are unsure if you are required to make a payment.
Private client and personal tax 
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Trusts, IHT and estate planning 
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