Annual information returns of foreign trusts with U.S. Owners must be filed with the IRS, unless the U.S. Owner files an extension
US partnership tax returns, including foreign partner withholding forms, must be filed with the IRS and Schedule K-1’s provided to partners in relation to all partnerships operating on a calendar tax year, unless the partnership files an extension
15 March
It can be difficult & confusing for taxpayers subject to both US & UK tax systems to keep on top of the filing & payment dates.
To help transatlantic taxpayers plan for the year ahead, we have prepared a calendar which details all the relevant US & UK tax filing & payments dates in one place, including;
Tax Timeline
Transatlantic
2022/23
2022
Individual, corporation, partnership, LLC and trust US tax return filing deadlines
2021/22
UK personal tax return filing & tax payment dates
2022/23
UK & US estimated tax payment dates
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March
2023
April
2023
18 April
US individual tax returns must be filed by all US Citizens, tax residents, and Green Card holders living in the mainland United States who do not file an extension request
US non-resident individual tax returns must be filed by all non-US citizens and tax non-residents that receive wages reported on a Form W-2, and who do not file an extension request
US tax forms in relation to certain transactions with foreign trusts, withholding tax applied to payments of dividends and interest paid by a US business to a foreign investor and certain US trust and estate filings must also be filed
US trusts and estate tax returns must be filed by the fiduciary of a US decedent's estate or US domestic trust, who do not file an extension
June
2023
15 June
US individual tax returns must be filed by all US Citizens, tax residents and Green Card holders living outside the mainland United States who do not file an extension request
US non-resident individual tax returns must be filed by all Non-US Citizens and tax non-residents that do not receive wages reported on a Form W-2, and who do not file an extension request
July
2023
31 July
UK taxpayers who owed tax on their 2020/21 UK tax return are required to pay their second ‘payment on account’ in relation to their 2021/22 UK tax liability
September
2023
15 September
US partnership tax returns, including foreign partner withholding forms, must be filed with the IRS and Schedule K-1’s provided to partners by all partnerships operating on a calendar tax year, who filed an extension in March
Annual information returns of foreign trusts with U.S. owners must be filed with the IRS, by U.S. owners who filed an extension in March
US Citizens, tax residents, and Green Card holders who expect to owe federal tax in relation to the 2023 tax year are required to make their third estimated federal tax payment
October
2023
2 October
US trust and estate tax returns must be filed by the fiduciary of a US decedent's estate or US domestic trust who filed an extension in April
16 October
US Individual tax returns must be filed by all US Citizens, tax residents, and Green Card holders living in the mainland United States who filed an extension in April
US non-resident individual tax returns must be filed by all non-US Citizens and tax non-residents that receive wages reported on a Form W-2 and file an extension in April
31 October
US trust and estate tax returns must be filed by the fiduciary of a US decedent's estate or US domestic trust who filed an extension in April
November
2023
20 November
Electronic tax return filing system closes, and all tax returns completed after this date must be paper filed with the IRS
December
2023
18 December
US individual tax returns must be filed by all US Citizens, tax residents, and Green Card holders living outside the mainland United States who filed an original extension in June, and an additional two month extension in October
US non-resident individual tax returns must be filed by all non-US Citizens and tax non-residents that do not receive wages reported on a Form W-2, and filed an extension in June
31 December
All US taxpayers living in the UK are encouraged to accelerate any UK tax payments to HMRC that are technically due January 31 to before the close of the US calendar tax year in order to maximise foreign tax credits available on their 2021 US tax return, as well as consider any other relevant year-end tax planning
January 2024
31 January
Electronically filed UK personal tax returns must be filed by UK tax residents. No extensions are available
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