Filing deadlines: May 2023

Our handy guide to tax filing deadlines from VAT payments to corporation tax filing deadlines.

Croner-i Accountancy Daily

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.

7 May

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.