Below is a month by month list of all important dates for Tax Deadlines, Payroll Deadlines and VAT Deadlines.
* All dates are subject to possible adaptations
Corporation tax due for companies with accounting periods ending 31 March 2022.
Tip. Payment is due nine months and one day after the end of an accounting period even if it is for less than a year.
01/01/2023: New VAT Penalty System
New VAT penalty system will apply to VAT periods beginning on or after this date.
Tip. Under the new system, no penalty will be charged if the VAT is paid within 15 days of the deadline. Click here for more information.
01/01/2023: Penalty System
New behaviour-based penalty system for VAT returns starts for VAT periods beginning on or after this date.
07/01/2023: Electronic VAT Return
Electronic VAT return and payment due for quarter ended 30 November 2022.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
14/01/2023: CT61
CT61 for the quarter ended 31 December 2022 for companies with income tax etc. payments to report. Click here for more information.
31/01/2023: Filing Deadlines For Self-Assessment Tax Returns
Filing deadline for self-assessment tax returns for 2021/22, where submitted electronically.
31/01/2023: Self-Assessment Payment
Self-assessment balancing payment for 2021/22 and first payment on account for 2022/23 due.
Tip. You can ask HMRC to reduce these if you expect your 2022/23 tax bill will be lower than that for 2021/22. This could be because your income is lower, or you have paid more tax at source, e.g. via PAYE.
Tip. If you are struggling to pay your tax bill, contact HMRC to arrange a Time to Pay arrangement. Click here for further information.
31/01/2023: Deadline For Amending Self-Assessment Tax Returns
Deadline for amending self-assessment tax returns for tax year 2020/21.
Tip. If you later discover that you have made an error and overpaid tax, you may be entitled to claim overpayment relief. Click here for more information.
31/01/2023: Overdue Self-Assessment Return
Last date to file your overdue 2020/21 self-assessment return to avoid a penalty of at least £300.
31/01/2023: Pay Self-Assessment Tax
Last date to pay any self-assessment tax you still owe for 2020/21 to avoid a third penalty equal to 5% of the unpaid tax.
31/01/2023: IR35
Any PAYE tax and NI for deemed payment under IR35 due for 2021/22. Click here for more information.
01/02/2023: P46 (Car) Deadline
P46 (car) deadline for the quarter to 5 January 2023.
Tip. The form is only required when you first start to provide or permanently withdraw use of a car to an employee.
05/02/2022: Employment Intermediaries Return
Employment Intermediaries return due for the quarter to 5 January 2023. Click here for more information.
07/02/2023: Electronic VAT Return
Electronic VAT return and payment due for the quarter ended 31 December 2022.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
01/03/2023: Pay Self-Assessment Tax
Last date to pay any self-assessment tax owing for 2021/22 before an automatic 5% late payment penalty applies.
Tip. If you agree a “time to pay arrangement” before this date HMRC will usually forego the 5% penalty if you keep to the agreement. Click here for more information.
07/03/2023: Electronic VAT Return
Electronic VAT return and payment due for VAT quarter ended 31 January 2023.
Tip. If you can’t pay all the VAT due, pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
31/03/2023: Corporation Tax Return Filing Deadline
Corporation tax return filing deadline for companies with 31 March 2022 year end.
Tip. The filing deadline for corporation tax is twelve months following the end of the accounting period.
05/04/2023: Last Day of 2022/23 Tax Year
Last day of 2022/23 tax year.
Tip. Final chance to top up ISAs and pay pension contributions for 2022/23.
05/04/2023: Deadline for Individuals to Claim Overpayment Relief Claim
Deadline for individuals to claim overpayment relief claim for 2018/19. Click here for more information.
05/04/2023: Deadline to Register with HMRC to Tax Benefits in Kind Through Your Payroll
Deadline to register with HMRC to tax benefits in kind through your payroll for 2023/24.
Tip. Register online through your HMRC employer’s account.
06/04/2023: Dividend and CGT Allowances
Dividend allowance decreases to £1,000.
Capital gains tax allowance falls to £6,000.
Tip. To take advantage of the previous £12,300 annual exemption, contracts must be exchanged before midnight on 5 April.
07/03/2023: Electronic VAT Return Due
Electronic VAT return and payment due for VAT quarter ended 28 February 2023.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
30/04/2023: Submission of Annual Tax on Enveloped Dwellings
Deadline for submission of annual tax on enveloped dwellings ATED return for 2023/24, and any liability to be paid.
Tip. ATED returns are based on property held on the first day of the financial year, i.e. 1 April 2023. Click here for more information.
30/04/2023: Last Date to File Tax Return Before Incurring £10 Per Day Penalty
Last date to file 2021/22 tax return before incurring £10 per day penalty (for up to 90 days).
02/05/2023: P46 (Car) Deadline
P46 (car) deadline for the quarter to 5 April 2023.
Tip. The form is only required when you first start to provide or permanently withdraw use of a car to an employee.
05/04/2023: Employment Intermediaries Quarterly Return Due
Employment Intermediaries quarterly return due for the quarter to 5 April 2023. Click here for more information.
07/05/2023: Electronic VAT Return and Payment Due
Electronic VAT return and payment due for VAT quarter ended 31 March 2023.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
31/05/2023: Deadline to Issues P60’s
Deadline to issue P60s for 2022/23 to employees.
Tip. P60s can be issued electronically. There is no need to send a paper copy.
07/06/2023: Electronic VAT Return and Payment Due
Electronic VAT return and payment due for VAT quarter ended 30 April 2023.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
06/07/2023: Deadline to File Forms P11D and P11D(B)
Deadline to file Forms P11D and P11D(b) for 2022/23 to HMRC.
Tip. Make sure you give the employees a copy or details of the P11D by this date too.
06/07/2023: Deadline to Submit Employment-Related Securities Returns
Deadline to submit employment-related securities returns for 2022/23 to HMRC (formerly Form 40, Form 42 etc.). Click here for more information.
Tip. The return must be submitted online using the employment-related securities service for which you must be registered.
06/07/2023: Deadline to Agree PAYE Settlement Agreement
Deadline to agree PAYE settlement agreement with HMRC for 2022/23 employee benefits in kind. Click here for more information.
07/07/2023: Electronic VAT Return and Payment Due
Electronic VAT return and payment due for VAT quarter ended 31 May 2023.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
14/07/2023: CT61
CT61 for the quarter ended 31 June 2023 for companies with income tax etc. payments to report. Click here for more information.
19/07/2023: Deadline to Pay Class 1A NIC
Deadline to pay Class 1A NIC for 2022/23, unless paying electronically in which case the deadline is extended to 22 July. Click here for more information.
31/07/2023: Last Date to Submit Overdue Self-Assessment Tax Returns
Last date to submit overdue self-assessment tax returns for 2022/23 to avoid penalty of £300 or 5% of tax overdue, whichever is higher.
31/07/2023: Last Date to Pay Any Self-Assessment Tax
Last date to pay any self-assessment tax owing for 2021/22 before a second automatic 5% late payment penalty applies.
Tip. If you agree a “time to pay arrangement” before this date HMRC will usually forego the 5% penalty if you keep to the agreement. Click here for more information.
31/07/2023: Self-Assessment Second Payment on Account
Self-assessment second payment on account for 2022/23 due.
Tip. Remember that you can make a claim to reduce your payments on account if you will owe less tax than the previous year. You can do this via your personal tax account.
02/08/2023: P46 (Car) Deadline
P46 (car) deadline for the quarter to 5 July 2023.
Tip. The form is only required when you first start to provide or permanently withdraw use of a car to an employee.
05/08/2023: Employment Intermediaries Quarterly Return Due
Employment Intermediaries quarterly return due for the quarter to 5 July 2023. Click here for more information.
07/08/2023: Electronic VAT Return and Payment Due
Electronic VAT return and payment due for VAT quarter ended 30 June 2023.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
07/09/2023: Electronic VAT Return and Payment Due
Electronic VAT return and payment due for VAT quarter ended 31 July 2023.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
01/10/2023: Payment Deadline for Corporation Tax
Payment deadline for corporation tax for companies with accounting periods ended 31 December 2022.
05/10/2023: Deadline to Notify HMRC That You Have a Tax Liability
Deadline to notify HMRC that you have a tax liability for 2022/23 where you do not currently submit tax returns.
Tip. You can avoid the penalty if you pay the tax you owe no later than 31 January 2024.
07/10/2023: Electronic VAT Return and Payment Due
Electronic VAT return and payment due for VAT quarter ended 31 August 2023.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.
14/10/2023: CT61
CT61 for the quarter ended 30 September 2023 for companies with income tax etc. payments to report. Click here for more information.
22/10/2023: Deadline to Pay Class 1B NI
Deadline to pay Class 1B NI due under PAYE settlement agreement for 2022/23. Click here for more information.
31/10/2023: Deadline to File Paper Self-Assessment Returns
Deadline to file paper self-assessment returns for 2022/23.
02/11/2023: P46 (Car) Submission Deadline
P46 (car) submission deadline for employers for quarter to 5 October 2023.
Tip. The form is only required when you first start to provide or permanently withdraw use of a car to an employee.
05/11/2023: Employment Intermediaries Quarterly Return Due
Employment Intermediaries quarterly return due for the quarter to 5 October 2023. Click here for more information.
07/11/2023: Electronic VAT Return and Payment Due
Electronic VAT return and payment due for VAT quarter ended 30 September 2023.
Tip. If you can’t pay all the VAT due pay as much as you can as this will reduce potential VAT surcharges. Click here for more information.