Dates and deadlines
Key dates and deadlines to remember
The world is run on deadlines, and tax is no different. Listed below are the key upcoming dates and deadlines for you to note.
01 December 2023
Corporation tax payment
Corporation tax payment due for year end 28 February 2023, for those companies not liable to pay their liability by instalments.
Advisory fuel rates
New fuel rates come into force.
07 December 2023
Due date for October VAT returns, unless exempted.
19 December 2023
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 December 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 December 2023
Online self-assessment (PAYE)
Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2023 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.
31 December 2023
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 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.
End of CT61 quarterly period.
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