Tax and business calendar

Details of compliance and regulatory deadlines.

    07 February 2023

    • VAT return

      Due date for December VAT returns unless exempted.

    19 February 2023

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

      If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from January 2023.

    • CIS return

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

    21 February 2023

    • Intrastat

      Due date for payment of supplementary declarations for January 2023.

    22 February 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.

    28 February 2023

    • Corporation tax return

      Filing deadline for corporation tax return self-assessment form CT600 for period ended 28 February 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 March 2023

    • Corporation tax payment

      Corporation tax payment due for year end 31 May 2022, for those companies not liable to pay their liability by instalments.

    • Advisory fuel rates

      New fuel rates come into force.

    07 March 2023

    • VAT return

      Due date for January VAT returns unless exempted.