Filing deadlines: September 2023

Our handy guide to tax filing deadlines for VAT returns for quarter ended 31 July 2023 and corporation tax return for year ends of 30 September 2022

Croner-i, Accountancy Daily

SEPTEMBER

1 September

Corporation tax due for accounting periods ended 30 November 2022 where not payable by instalments

HMRC reviews advisory fuel rates for company cars

7 September

VAT returns and payments due for month or quarter ended 31 July 2023

14 September

Corporation tax instalment payments due for 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 28 February 2024 – instalment 1

Corporation tax instalment payments due for very 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

19 September

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5

September 2023 paid non electronically

CIS returns due for month ended 5 September 2023

EPS due for month ended 5 September 2023 so HMRC can apply a reduction on what is

owed from FPS

22 September

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5

September 2023 paid electronically

30 September

Corporation tax return due for accounting periods ended 30 September 2022

Deadline for amending corporation tax returns for accounting periods ended 30 September 2021

Inheritance tax due for deaths in March 2023