In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end. Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

May 2023

• 3 May 2023 - Printed forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.
• 5 May 2023 - Employment intermediary’s quarterly report (6 January to 5 April) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).
• 5 May 2023 - Deadline for a 2023/24 tax credits claim to be backdated to 6 April 2023.
• 7 May 2023 - VAT returns and payments due for Accounting Quarter period ending 31 March.
• 22 May 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 May 2023 - P60s to be given to all employees.
• 31 May 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 31 August 2022.
• 31 May 2023 - Corporation Tax returns due for accounting periods ended 31 May 2022.

June 2023

• 1 June 2023 - Deadline to confirm employees’ payrolled benefit information.
• 7 June 2023 - VAT returns and payments due for Accounting Quarter period ending 30 April.
• 22 June 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 June 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2022.
• 30 June 2023 - Corporation Tax returns due for accounting periods ended 30 June 2022.

July 2023

• 1 July 2023 - Energy Price Guarantee to rise to £3,000.
• 5 July 2023 - PAYE Settlement Agreements (PSAs) for 2022/23 must be agreed with HMRC.
• 6 July 2023 - Close companies providing beneficial loans to a director must elect for all loans to be treated as a single loan by this date to calculate benefits in kind.
• 6 July 2023 - Copies of 2022/23 P11d documents should be issued to employees and forms submitted to HMRC.
• 7 July 2023 - VAT returns and payments due for Accounting Quarter period ending 31 May.
• 22 July 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, as well as Class 1A NIC owed on expenses or benefits.
• 31 July 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2022.
• 31 July 2023 - The second payment on account for the 2022/23 tax year is due.
• 31 July 2023 - Corporation Tax returns due for accounting periods ended 31 July 2022.
• 31 July 2023 – Deadline for ensuring NIC voluntary top up payments are made for full entitlement to the New State Pension.

August 2023

• 1 August 2023 - Taxpayers who have not paid remaining tax liabilities face a further five per cent penalty, in addition to the five per cent penalty suffered on amounts outstanding at 1 March 2023.
• 2 August 2023 - Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
• 7 August 2023 - VAT returns and payments due for Accounting Quarter period ending 30th June.
• 22 August 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 August 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2022.
• 31 August 2023 - Corporation Tax returns due for accounting periods ended 31 August 2022.

September 2023

• 7 September 2023 - VAT returns and payments due for Accounting Quarter period ending 31 July.
• 22 September 2023- Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 September 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 31 December 2022.
• 30 September 2023 - Corporation Tax returns due for accounting periods ended 30 September 2022

October 2023

• 5 October 2023 - Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2022/23.
• 7 October 2023 - VAT returns and payments due for Accounting Quarter period ending 31 August.
• 22 October 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
• 31 October 2023 - Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
• 31 October 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2023.
• 31 October 2023 - Corporation Tax returns due for accounting periods ended 31 October 2022.

November 2023

• 2 November 2023 - Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
• 7 November 2023 - VAT returns and payments due for Accounting Quarter period ending 30 September.
• 22 November 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 November 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2023.
• 30 November 2023 - Corporation Tax returns due for accounting periods ended 30 November 2022.

December 2023

• 1 December 2023 - New Advisory Fuel Rates (AFR) applies for company car users.
• 7 December 2023 - VAT returns and payments due for Accounting Quarter period ending 31 October.
• 22 December 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 December 2023 - Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
• 31 December 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2023.
• 31 December 2023 - Corporation Tax returns due for accounting periods ended 31 December 2022.

January 2024

• 7 January 2024 - VAT returns and payments due for Accounting Quarter period ending 30 November.
• 22 January 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 January 2024 - Deadline for paying Self-Assessment balancing payment and capital gains tax for tax year ended 5 April 2023.
• 31 January 2024- Deadline for the first payment on Self-Assessment account for 2022/23.
• 31 January 2024 - Final online deadline for Self-Assessment tax return.
• 31 January 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2023.
• 31 January 2024 - Corporation Tax returns due for accounting periods ended 31 January 2023.

February 2024

• 2 February 2024 - Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.
• 7 February 2024 - VAT returns and payments due for Accounting Quarter period ending 31 December.
• 22 February 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 28 February 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2023.
• 28 February 2024 - Corporation Tax returns due for accounting periods ended 28 February 2023.

March 2024

• 1 March 2024 - New Advisory Fuel Rates (AFR) applies for company car users.
• 7 March 2024 - VAT returns and payments due for Accounting Quarter period ending 31 January.
• 22 March 2024- Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 March 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2023.
• 31 March 2024 - Corporation Tax returns due for accounting periods ended 31 March 2023.