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Our handy guide to tax filing deadlines from last date to register to payroll benefits in kind for 2023–24 to amending corporation tax returns for accounting periods ended 30 April 2021.
Accountancy Daily Croner-i
April
1 April
Financial year 2023 begins
Corporation tax due for accounting periods ended 30 June 2022 where not payable by instalments
Corporation tax increases to 25% for companies with profits over £50,000, with sliding scale up to £250,000
5 April
Tax year 2022-23 ends
Last date to register to payroll benefits in kind for 2023–24
6 April
Tax year 2023-24 begins
7 April
VAT returns and payments due for month or quarter ended 28 February 2023
14 April
Corporation tax instalment payments due for large companies as follows:
Year ended 31 December 2022 – instalment 4
Year ended 31 March 2023 – instalment 3
Year ended 30 June 2023 – instalment 2
Year ended 30 September 2023 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
Year ended 30 April 2023 – instalment 4
Year ended 31 July 2023 – instalment 3
Year ended 31 October 2023 – instalment 2
Year ended 31 January 2024 – instalment 1
CT61 returns and payments due for quarter ended 31 March 2023
19 April
CIS returns due for month ended 5 April 2023
EPS due for month ended 5 April 2023 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2023 paid non electronically
22 April
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2023 paid electronically
28 April
Plastic packaging tax returns and payments due for quarter ended 31 March 2023
30 April
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 March 2023
Corporation tax return due for accounting periods ended 30 April 2022
Deadline for amending corporation tax returns for accounting periods ended 30 April 2021
Inheritance tax due for deaths in October 2022
Inheritance tax due on lifetime transfers between 6 April 2022 and 30 September 2022
ATED returns and payments for 2023-24 due for properties held on 1 April 2023
May
1 May
Corporation tax due for accounting periods ended 31 July 2022 where not payable by instalments
New VAT fuel scale charge rate for VAT periods beginning on or after this date
3 May
P46 (car) forms due for the quarter ended 5 April 2023 (where benefits not payrolled)
5 May
Employment intermediary reports due for quarter ended 5 April 2023
Deadline for amending employment intermediary reports for quarter ended 5 January 2023
VAT payments due for month or quarter ended 31 March 2023
14 May
Corporation tax instalment payments due for large companies as follows:
Year ended 31 January 2023 – instalment 4
Year ended 30 April 2023 – instalment 3
Year ended 31 July 2023 – instalment 2
Year ended 31 October 2023 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
Year ended 31 May 2023 – instalment 4
Year ended 31 August 2023 – instalment 3
Year ended 30 November 2023 – instalment 2
Year ended 29 February 2023 – instalment 1
19 May
CIS returns due for month ended 5 May 2023
EPS due for month ended 5 May 2023 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May 2023 paid non electronically
22 May
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May 2023 paid electronically
31 May
Deadline for employers to give employees P60s for 2022–23
Deadline for employers to give relevant employees details of payrolled benefits for 2022–23
Corporation tax return due for accounting periods ended 31 May 2022
Deadline for amending corporation tax returns for accounting periods ended 31 May 2021
Inheritance tax due for deaths in November 2022
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 March 2023
Deadline for financial institutions to report under the Automatic Exchange of Information (AEOI) agreement for the year ended 31 December 2022
June
1 June
Corporation tax due for accounting periods ended 31 August 2022 where not payable by instalments
HMRC reviews advisory fuel rates for company cars
7 June
VAT returns and payments due for month or quarter ended 30 April 2023
14 June
Corporation tax instalment payments due for large companies as follows:
year ended 29 February 2023 – instalment 4
year ended 31 May 2023 – instalment 3
year ended 31 August 2023 – instalment 2
year ended 30 November 2023 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
year ended 30 June 2023 – instalment 4
year ended 30 September 2023 – instalment 3
year ended 31 December 2023 – instalment 2
year ended 31 March 2024 – instalment 1
19 June
CIS returns due for month ended 5 June 2023
EPS due for month ended 5 June 2023 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2023 paid non electronically
22 June
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2023 paid electronically
30 June
Corporation tax return due for accounting periods ended 30 June 2022
Deadline for amending corporation tax returns for accounting periods ended 30 June 2021
VAT partial exemption annual adjustments for year ended 31 March 2023 to be included in this quarter’s returns (if not included in return for quarter ended 31 March 2023)
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2023
Inheritance tax due for deaths in December 2022
July
1 July
Corporation tax due for accounting periods ended 30 September 2022 where not payable by instalments
5 July
Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2022-23
Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2023
6 July
P11Ds and P11D(b) for 2022-23 due to be submitted to HMRC and copies of P11Ds to be provided to employees
Latest date for making good non-payrolled benefits provided in 2022-23
Employment-related securities (ERS) return deadline for 2022-23
Deadline for reporting termination payments and benefits where a cash and benefits package exceeded £30,000 in 2022-23
7 July
VAT returns and payments due for month or quarter ended 31 May 2023
14 July
Corporation tax instalment payments due for large companies as follows:
year ended 31 March 2023 – instalment 4
year ended 30 June 2023 – instalment 3
year ended 30 September 2023 – instalment 2
year ended 31 December 2023 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
year ended 31 July 2023 – instalment 4
year ended 31 October 2023 – instalment 3
year ended 31 January 2024 – instalment 2
year ended 30 April 2024 – instalment 1
CT61 returns and payments due for quarter ended 30 June 2023
19 July
CIS returns due for month ended 5 July 2023
EPS due for month ended 5 July 2023 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2023 paid non electronically
PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2023 paid non electronically
Class 1A NIC due for 2023-23 paid non electronically
21 July
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2023 paid electronically
PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2032 paid electronically
Class 1A NIC due for 2022-23 paid electronically
30 July
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2023
31 July
Personal and trustee second self-assessment payments on account due for 2022-23
Corporation tax return due for accounting periods ended 31 July 2022
Deadline for amending corporation tax returns for accounting periods ended 31 July 2021
VAT partial exemption annual adjustments for year ended 30 April 2023 to be included in this quarter’s returns (if not included in return for quarter ended 30 April 2023)
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 May 2023
Plastic packaging tax returns and payments due for quarter ended 30 June 2023
Inheritance tax due for deaths in January 2023
Deadline for notifying pension scheme administrator to pay all or some of annual allowance charge for 2021-22
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