Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
30 Nov 2022
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Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 November 2021 to be submitted to HMRC.
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Company accounts filing deadline
Deadline for filing your annual accounts is 9 months after your company's financial year ends.
01 Dec 2022
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Corporation tax payment
Corporation tax payment due for year end 28 February 2022, for those companies not liable to pay their liability by instalments.
07 Dec 2022
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VAT return
Due date for October VAT returns, unless exempted
19 Dec 2022
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CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
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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
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Intrastat
Due date for payment of supplementary declarations for November 2022.
22 Dec 2022
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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
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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
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Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2021 to be submitted to HMRC.
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Company accounts filing deadline
Deadline for filing your annual accounts is 9 months after your company's financial year ends.
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CT61
End of CT61 quarterly period.
01 Jan 2023
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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
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VAT return
Due date for VAT returns and payments for quarter ending 30 November.
19 Jan 2023
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Employers' monthly PAYE (cheque)
Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from December 2022.
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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
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Intrastat
Due date for payment of supplementary declarations for December 2022.
22 Jan 2023
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Employers' monthly PAYE (online)
Monthly deadline for online payments of PAYE, Class 1 NICs and student loan deductions from December 2022.
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Employers' quarterly PAYE (online)
Quarterly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2022/23.
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CIS return (online)
Monthly CIS deadline for online returns following the last month.
