Our handy guide to tax filing deadlines for amending corporation tax returns for accounting periods ended 30 June 2021 and balancing payments for VAT annual accounting.

Croner-i Accountancy Daily
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.
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