Tax and business calendar

Details of compliance and regulatory deadlines.

    19 June 2023

    • CIS return

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

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

      If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

    22 June 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 June 2023

    • CT61

      End of CT61 quarterly period.

    • Corporation tax return

      Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 June 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.

    01 July 2023

    • Corporation tax payment

      Corporation tax payment due for year end 30 September 2022, for those companies not liable to pay their liability by instalments.

    06 July 2023

    • PAYE settlement agreements

      Final date for agreeing any PAYE settlement agreements for 2022/23.

    07 July 2023

    • VAT return

      Due date for May VAT returns unless exempt.

    14 July 2023

    • CT61 payment

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