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Our handy guide to tax filing deadlines for online personal tax return for 2022–23 if taxpayer wants HMRC to collect tax underpayment through PAYE
Croner-i, Accountancy Daily
December 2023
1 December
Corporation tax due for accounting periods ended 28 February 2023 where not payable by instalments
HMRC reviews advisory fuel rates for company cars
7 December
VAT returns and payments due for month or quarter ended 31 October 2023
14 December
Corporation tax instalment payments due for large companies as follows:
Year ended 31 August 2023 – instalment 4
Year ended 30 November 2023 – instalment 3
Year ended 28 February 2024 – instalment 2
Year ended 31 May 2024 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
Year ended 31 December 2023 – instalment 4
Year ended 31 March 2024– instalment 3
Year ended 30 June 2024– instalment 2
Year ended 30 September 2024– instalment 1
19 December
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2023 paid non electronically
CIS returns due for month ended 5 December 2023
EPS due for month ended 5 December 2023 so HMRC can apply a reduction on what is owed from FPS
22 December
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2023 paid electronically
30 December
Submit online personal tax return for 2022–23 if taxpayer wants HMRC to collect tax underpayment (below £3,000) through PAYE coding
31 December
Corporation tax return due for accounting periods ended 31 December 2022
Deadline for amending corporation tax returns for accounting periods ended 31 December 2021
Inheritance tax due for deaths in June 2023
January 2024
1 January
Corporation tax due for accounting periods ended 31 March 2023 where not payable by instalments
7 January
VAT returns and payments due for month or quarter ended 30 November 2023
14 January
Corporation tax instalment payments due for large companies as follows:
Year ended 30 September 2023 – instalment 4
Year ended 31 December 2023 – instalment 3
Year ended 31 March 2024 – instalment 2
Year ended 30 June 2024 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
Year ended 31 January 2024 – instalment 4
Year ended 30 April 2024– instalment 3
Year ended 31 July 2024– instalment 2
Year ended 31 October 2024– instalment 1
CT61 returns and payments due for quarter ended 31 December 2023
19 January
CIS returns due for month ended 5 January 2024
EPS due for month ended 5 January 2024 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 January 2024 paid non electronically
22 January
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2024 paid electronically
30 January
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 December 2023
31 January
Online personal, trustee and partnership tax returns due for 2022–23
Personal and trustee self-assessment balancing payments, and any Class 2 NICs and capital gains tax, due for 2022–23
Personal and trustee first self-assessment payments on account due for 2023–24
Last date for submitting online 2021–22 personal, trustee and partnership tax returns to avoid 12-month penalty
Deadline for amending 2021–22 personal, trustee and partnership tax returns
Deadline for trusts and estates, with a tax liability for the first time in 2022–23, to register with HMRC’s Trusts Registration Service and for others to update for changes
Corporation tax return due for accounting periods ended 31 January 2023
Deadline for amending corporation tax returns for accounting periods ended 31 January 2022
Plastic packaging tax returns and payments due for quarter ended 31 December 2023
Inheritance tax due for deaths in July 2023
February
1 February
Corporation tax due for accounting periods ended 30 April 2023 where not payable by instalments
Interest begins to accrue on any unpaid self-assessment tax liability due for 2021–22
2 February
P46 (car) forms due for the quarter ended 5 January 2024 (where benefits not payrolled)
5 February
Employment intermediary reports due for quarter ended 5 January 2024
Deadline for amending employment intermediary reports for quarter ended 5 October 2023
7 February
VAT returns and payments due for month or quarter ended 31 December 2023
14 February
Corporation tax instalment payments due for large companies as follows:
Year ended 31 October 2023 – instalment 4
Year ended 31 January 2024 – instalment 3
Year ended 30 April 2024 – instalment 2
Year ended 31 July 2024 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
Year ended 28 February 2024 – instalment 4
Year ended 31 May 2024 – instalment 3
Year ended 31 August 2024 – instalment 2
Year ended 30 November 2024 – instalment 1
Deadline to apply for deferment of payment of Class 1 NICs (form CA72A) for 2023–24 (may be extended to 5 April 2024 if employer agrees)
18 February
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2024 paid non electronically
19 February
CIS returns due for month ended 5 February 2024
EPS due for month ended 5 January 2024 so HMRC can apply a reduction on what is owed from FPS
22 February
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2024 paid electronically
28 February
Corporation tax return due for accounting periods ended 28 February 2023
Deadline for amending corporation tax returns for accounting periods ended 28 February 2022
Inheritance tax due for deaths in September 2023
March
1 March
Corporation tax due for accounting periods ended 31 May 2023 where not payable by instalments
HMRC reviews advisory fuel rates for company cars
7 March
VAT returns and payments due for month or quarter ended 31 January 2024
14 March
Corporation tax instalment payments due for large companies as follows:
Year ended 30 November 2023 – instalment 4
Year ended 28 February 2024 – instalment 3
Year ended 31 May 2024 – instalment 2
Year ended 31 August 2024 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
Year ended 31 March 2024 – instalment 4
Year ended 30 June 2024 – instalment 3
Year ended 30 September 2024 – instalment 2
Year ended 31 December 2024 – instalment 1
17 March
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2024 paid non electronically
19 March
CIS returns due for month ended 5 March 2024
EPS due for month ended 5 March 2024 so HMRC can apply a reduction on what is owed from FPS
22 March
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2024 paid electronically
31 March
Corporation tax return due for accounting periods ended 31 March 2023
Deadline for amending corporation tax returns for accounting periods ended 31 March 2022
Inheritance tax due for deaths in September 2023
Deadline for amending ATED return for the year ended 31 March 2023
April
1 April
Financial year 2024 begins
Corporation tax due for accounting periods ended 30 June 2023 where not payable by instalments
5 April
Tax year 2023–24 ends
Last date to register to payroll benefits in kind for 2024–25
6 April
Tax year 2024–25 begins
7 April
VAT returns and payments due for month or quarter ended 28 February 2024
14 April
Corporation tax instalment payments due for large companies as follows:
Year ended 31 December 2023 – instalment 4
Year ended 31 March 2024 – instalment 3
Year ended 30 June 2024 – instalment 2
Year ended 30 September 2024 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
Year ended 30 April 2024 – instalment 4
Year ended 31 July 2024 – instalment 3
Year ended 31 October 2024 – instalment 2
Year ended 31 January 2025 – instalment 1
CT61 returns and payments due for quarter ended 31 March 2024
19 April
CIS returns due for month ended 5 April 2024
EPS due for month ended 5 April 2024 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 2024 paid non electronically
PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 April 2024 paid non electronically
22 April
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2024 paid electronically
PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 April 2024 paid electronically
28 April
Plastic packaging tax returns and payments due for quarter ended 31 March 2024
30 April
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 March 2024
Corporation tax return due for accounting periods ended 30 April 2023
Deadline for amending corporation tax returns for accounting periods ended 30 April 2022
Inheritance tax due for deaths in October 2023
Inheritance tax due on lifetime transfers between 6 April 2023 and 30 September 2023
ATED returns and payments for 2024–25 due for properties held on 1 April 2024
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