Dates and deadlines

22 September 2023

  • Monthly electronic PAYE/class 1 NICs/student loan payment

    If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

30 September 2023

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 September 2022 to be submitted to HMRC.

  • Company accounts filing deadline

    Deadline for filing your annual accounts is 9 months after your company’s financial year ends.

  • CT61

    End of CT61 quarterly period.

01 October 2023

  • Corporation tax payment

    Corporation tax payment due for year end 31 December 2022, for those companies not liable to pay their liability by instalments.

05 October 2023

  • Income tax and capital gains

    Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.

07 October 2023

  • VAT return

    Due date for August VAT returns unless exempted.

14 October 2023

  • CT61 payment

    Due date for income tax for the CT61 quarter to 30 September 2023.

19 October 2023

  • CIS return

    Construction Industry Scheme: monthly return due for period up to 5th of previous month.
     

  • Postal PAYE settlements

    You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).