Tax and business calendar

Details of compliance and regulatory deadlines.

    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).

    • 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.