Tax filing deadline: July to December 2023

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

July 2023

1 July

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

5 July

Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2022-23

Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2023

6 July

P11Ds and P11D(b) for 2022-23 due to be submitted to HMRC and copies of P11Ds to be provided to employees

Latest date for making good non-payrolled benefits provided in 2022-23

Employment-related securities (ERS) return deadline for 2022-23

Deadline for reporting termination payments and benefits where a cash and benefits package exceeded £30,000 in 2022-23

7 July

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

14 July

Corporation tax instalment payments due for large companies as follows:

year ended 31 March 2023 – instalment 4
year ended 30 June 2023 – instalment 3
year ended 30 September 2023 – instalment 2
year ended 31 December 2023 – instalment 1

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

year ended 31 July 2023 – instalment 4
year ended 31 October 2023 – instalment 3
year ended 31 January 2024 – instalment 2
year ended 30 April 2024 – instalment 1

CT61 returns and payments due for quarter ended 30 June 2023

19 July

CIS returns due for month ended 5 July 2023

EPS due for month ended 5 July 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 July 2023 paid non electronically

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2023 paid non electronically

Class 1A NIC due for 2023-23 paid non electronically

21 July

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2023 paid electronically

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2032 paid electronically

Class 1A NIC due for 2022-23 paid electronically

30 July

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2023

31 July

Personal and trustee second self-assessment payments on account due for 2022-23

Corporation tax return due for accounting periods ended 31 July 2022

Deadline for amending corporation tax returns for accounting periods ended 31 July 2021

VAT partial exemption annual adjustments for year ended 30 April 2023 to be included in this quarter’s returns (if not included in return for quarter ended 30 April 2023)

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 May 2023

Plastic packaging tax returns and payments due for quarter ended 30 June 2023

Inheritance tax due for deaths in January 2023

Deadline for notifying pension scheme administrator to pay all or some of annual allowance charge for 2021-22

August 2023

1 August

Corporation tax due for accounting periods ended 31 October 2022 where not payable by instalments

2 August

P46 (car) forms due for the quarter ended 5 July 2023 (where benefits not payrolled)

5 August

Employment intermediary reports due for quarter ended 5 July 2023

Deadline for amending employment intermediary reports for quarter ended 5 April 2023

7 August

VAT returns and payments due for month or quarter ended 30 June 2023

14 August

Corporation tax instalment payments due for large companies as follows:

Year ended 30 April 2023 – instalment 4
Year ended 31 July 2023 – instalment 3
Year ended 31 October 2023 – instalment 2
Year ended 31 January 2024 – instalment 1

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

Year ended 31 August 2023 – instalment 4
Year ended 30 November 2023 – instalment 3
Year ended 28 February 2024 – instalment 2
Year ended 31 May 2024 – instalment 1

19 August

CIS returns due for month ended 5 August 2023

EPS due for month ended 5 August 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 August 2023 paid non electronically

22 August

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2023 paid electronically

31 August

Corporation tax return due for accounting periods ended 31 August 2022

Deadline for amending corporation tax returns for accounting periods ended 31 August 2021

VAT partial exemption annual adjustments for year ended 31 May 2023 to be included in this quarter’s returns (if not included in return for quarter ended 31 May 2023)

Inheritance tax due for deaths in February 2023

September 2023

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

October 2023

1 October

Corporation tax due for accounting periods ended 31 December 2022 where not payable by instalments

5 October

Deadline for registering for self assessment for 2022–23 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 2023

14 October

Corporation tax instalment payments due for large companies as follows:

Year ended 30 June 2023 – instalment 4
Year ended 30 September 2023 – instalment 3
Year ended 31 December 2023 – instalment 2
Year ended 31 March 2024 – instalment 1

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

Year ended 31 October 2023 – instalment 4
Year ended 31 January 2024 – instalment 3
Year ended 30 April 2024 – instalment 2
Year ended 31 July 2024 – instalment 1

CT61 returns and payments due for quarter ended 30 September 2023

19 October

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2022–23 paid non electronically

CIS returns due for month ended 5 October 2023

EPS due for month ended 5 October 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 October 2023 paid non electronically

20 October

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2022-23 paid electronically

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2023 paid electronically

30 October

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 September 2023

31 October

Paper personal, trustee and partnership tax returns due for 2022–23

Corporation tax return due for accounting periods ended 31 October 2022

Deadline for amending corporation tax returns for accounting periods ended 31 October 2021

Plastic packaging tax returns and payments due for quarter ended 30 September 2023

Inheritance tax due for deaths in April 2023

November 2023

1 November

Corporation tax due for accounting periods ended 31 January 2023 where not payable by instalments

2 November

P46 (car) forms due for the quarter ended 5 October 2023 (where benefits not payrolled)

5 November

Employment intermediary reports due for quarter ended 5 October 2023

Deadline for amending employment intermediary reports for quarter ended 5 July 2023

7 November

VAT returns and payments due for month or quarter ended 30 September 2023

14 November

Corporation tax instalment payments due for large companies:

Year ended 31 July 2023 – instalment 4
Year ended 31 October 2023 – instalment 3
Year ended 31 January 2024 – instalment 2
Year ended 30 April 2024 – instalment 1

Corporation tax instalment payments due for very large companies:

Year ended 30 November 2023– instalment 4
Year ended 28 February 2024 – instalment 3
Year ended 31 May 2024 – instalment 2
Year ended 31 August 2024 – instalment 1

17 November

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 November 2023 paid non electronically

19 November

CIS returns due for month ended 5 November 2023

EPS due for month ended 5 November 2023 so HMRC can apply a reduction on what is owed from FPS

22 November

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 November 2023 paid electronically

30 November

Corporation tax return due for accounting periods ended 30 November 2022

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

Inheritance tax due for deaths in May 2023

December 2023

1 December

Corporation tax due for accounting periods ended 28 February 2023 where not payable by instalments

HMRC reviews advisory fuel rates for company cars

7 December

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

14 December

Corporation tax instalment payments due for large companies as follows:

Year ended 31 August 2023 – instalment 4
Year ended 30 November 2023 – instalment 3
Year ended 28 February 2024 – instalment 2
Year ended 31 May 2024 – instalment 1

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

Year ended 31 December 2023 – instalment 4
Year ended 31 March 2024– instalment 3
Year ended 30 June 2024– instalment 2
Year ended 30 September 2024– instalment 1

19 December

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2023 paid non electronically

CIS returns due for month ended 5 December 2023

EPS due for month ended 5 December 2023 so HMRC can apply a reduction on what is owed from FPS

22 December

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2023 paid electronically

30 December

Submit online personal tax return for 2022–23 if taxpayer wants HMRC to collect tax underpayment (below £3,000) through PAYE coding

31 December

Corporation tax return due for accounting periods ended 31 December 2022

Deadline for amending corporation tax returns for accounting periods ended 31 December 2021

Inheritance tax due for deaths in June 2023

Our service to you

If you are a self employed, business owner/director of company looking to get your accountancy and taxation matters sorted, look no further. We, at Naail & Co, are pro-active and easily accessible accountants and tax advisors, who will not only ensure that all your filing obligations are up to date with Companies House and HMRC, but also you do not pay a penny more in taxes than you have to. We work on a fixed fee basis and provide same day response to all your phone and email enquiries. We will also allocate a designated accounts manager who would have better understanding of your and business financial and taxation affairs. Book a free consultation call using the link below.

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