TAX AND BUSINESS CALENDAR

Details of compliance and regulatory deadlines.

    07 December 2023

    • VAT return

      Due date for October VAT returns, unless exempted.

    19 December 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 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.

    • CT61

      End of CT61 quarterly period.