Tax filing deadline: September & October 2022

In our handy guide to tax filing deadlines, we provide an at-a-glance guide of filing/submission obligations and payment deadlines.  

1 September

Corporation tax due for accounting periods ended 30 November 2021 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 2022

14 September

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 May 2022 – instalment 4
• Year ended 31 August 2022 – instalment 3
• Year ended 30 November 2022 – instalment 2
• Year ended 28 February 2023 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 30 September 2022 – instalment 4
• Year ended 31 December 2022 – instalment 3
• Year ended 31 March 2023 – instalment 2
• Year ended 30 June 2023 – instalment 1

19 September

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 September 2022 paid non electronically

CIS returns due for month ended 5 September 2022

EPS due for month ended 5 September 2022 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 2022 paid electronically

30 September

Corporation tax return due for accounting periods ended 30 September 2021

Deadline for amending corporation tax returns for accounting periods ended 30 September 2020

Inheritance tax due for deaths in March 2022

1 October 

Corporation tax due for accounting periods ended 31 December 2021 where not payable by instalments          

5 October          

Deadline for registering for self assessment for 2021–22 to notify HMRC of chargeability to income tax and/or capital gains tax        

7 October

VAT returns and payments due for month or quarter ended 31 August 2022             

14 October

Corporation tax instalment payments due for large companies as follows:

• Year ended 30 June 2022 – instalment 4
• Year ended 30 September 2022 – instalment 3
• Year ended 31 December 2022 – instalment 2
• Year ended 31 March 2023 – instalment 1       

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 October 2022 – instalment 4
• Year ended 31 January 2023 – instalment 3
• Year ended 30 April 2023 – instalment 2
• Year ended 31 July 2023 – instalment 1            

CT61 forms, return of income tax on company payments due for quarter ended 30 September 2022

19 October

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2021–22 paid non electronically

CIS returns due for month ended 5 October 2022

Electronic payment submissions (EPS) due for month ended 5 October 2022 so HMRC can apply a reduction on what is owed from full payment submission (FPS)            

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2022 paid non electronically

22 October        

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2021-22 paid electronically    

30 October

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 September 2022

31 October        

Paper personal, trustee and partnership tax returns due for 2021–22

Corporation tax return due for accounting periods ended 31 October 2021

Deadline for amending corporation tax returns for accounting periods ended 31 October 2020

Inheritance tax due for deaths in April 2022