Tax filing deadline: March to May 2023

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

March 2023

1 March 2023

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

HMRC reviews advisory fuel rates for company cars

7 March 2023

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

14 March 2023

Corporation tax instalment payments due for large companies as follows:

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

Corporation tax instalment payments due for very 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

17 March 2023

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

19 March 2023

CIS returns due for month ended 5 March 2022

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

22 March 2023

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

31 March 2023

Corporation tax return due for accounting periods ended 31 March 2022

Amend corporation tax returns for accounting periods ended 31 March 2021

Inheritance tax due for deaths in September 2022

April 2023

1 April  

Financial year 2023 begins

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

5 April  

Tax year 2022-23 ends

Last date to register to payroll benefits in kind for 2023–24

6 April  

Tax year 2023-24 begins

7 April  

VAT returns and payments due for month or quarter ended 28 February 2023

14 April

Corporation tax instalment payments due for large companies as follows:

Year ended 31 December 2022 – instalment 4

Year ended 31 March 2023 – instalment 3

Year ended 30 June 2023 – instalment 2

Year ended 30 September 2023 – instalment 1

Corporation tax instalment payments due for very 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

CT61 returns and payments due for quarter ended 31 March 2023

19 April

CIS returns due for month ended 5 April 2023

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

22 April

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

28 April

Plastic packaging tax returns and payments due for quarter ended 31 March 2023

30 April

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 March 2023

Corporation tax return due for accounting periods ended 30 April 2022

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

Inheritance tax due for deaths in October 2022

Inheritance tax due on lifetime transfers between 6 April 2022 and 30 September 2022

ATED returns and payments for 2023-24 due for properties held on 1 April 2023

May 2023

1 May

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

New VAT fuel scale charge rate for VAT periods beginning on or after this date

3 May  

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

5 May  

Employment intermediary reports due for quarter ended 5 April 2023

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

VAT payments due for month or quarter ended 31 March 2023

14 May

Corporation tax instalment payments due for large companies as follows:

Year ended 31 January 2023 – instalment 4

Year ended 30 April 2023 – instalment 3

Year ended 31 July 2023 – instalment 2

Year ended 31 October 2023 – instalment 1

Corporation tax instalment payments due for very 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 29 February 2023 – instalment 1

19 May

CIS returns due for month ended 5 May 2023

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

22 May              

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

31 May

Deadline for employers to give employees P60s for 2022–23

Deadline for employers to give relevant employees details of payrolled benefits for 2022–23

Corporation tax return due for accounting periods ended 31 May 2022

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

Inheritance tax due for deaths in November 2022

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

Deadline for financial institutions to report under the Automatic Exchange of Information (AEOI) agreement for the year ended 31 December 2022