Filing deadlines: September 2023
- Croner-i
- Sep 5, 2023
- 1 min read
Updated: Mar 21, 2024
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
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