Tax and business calendar

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.