Tax and business calendar

Details of compliance and regulatory deadlines.

To see expired deadlines, please use the following link: Expired deadlines

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07 Dec 2022

  • VAT return

    Due date for October VAT returns, unless exempted

19 Dec 2022

  • 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.

21 Dec 2022

  • Intrastat

    Due date for payment of supplementary declarations for November 2022.

22 Dec 2022

  • 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 Dec 2022

  • Online self-assessment (PAYE)

    Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2022 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.

31 Dec 2022

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2021 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 Jan 2023

  • Corporation tax payment

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

07 Jan 2023

  • VAT return

    Due date for VAT returns and payments for quarter ending 30 November.

19 Jan 2023

  • Employers' monthly PAYE (cheque)

    Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from December 2022.

  • Employers' quarterly PAYE (cheque)

    Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2022/23.

21 Jan 2023

  • Intrastat

    Due date for payment of supplementary declarations for December 2022.

22 Jan 2023

  • Employers' monthly PAYE (online)

    Monthly deadline for online payments of PAYE, Class 1 NICs and student loan deductions from December 2022.

  • Employers' quarterly PAYE (online)

    Quarterly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2022/23.

  • CIS return (online)

    Monthly CIS deadline for online returns following the last month.

31 Jan 2023

  • Balancing payment

    Midnight deadline to pay any outstanding tax you owe from 2021/22.

  • First payment on account

    Midnight deadline to pay half of any tax owed for 2022/23.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2022 to be submitted to HMRC.

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Details of expired compliance and regulatory deadlines.