top of page
  • Writer's pictureKimberley Edwards

Filing deadlines: April - July 2023

Updated: Mar 21

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



6 views0 comments

留言


bottom of page