Tax and business calendar

30 Sep 2022

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 September 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 Oct 2022

• Corporation tax payment

  Corporation tax payment due for year end 31 December 2021, for those companies not liable to pay their liability by instalments.

05 Oct 2022

• Income tax and capital gains

  Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.

07 Oct 2022

• VAT return

  Due date for August VAT returns unless exempted.

14 Oct 2022

• CT61 payment

  Due date for income tax for the CT61 quarter to 30 September 2022.

19 Oct 2022

• Quarterly postal PAYE/class 1 NICs payment

  Q2 (2022/23) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

• 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.

• Postal PAYE settlements

  You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.

21 Oct 2022

• Intrastat

  Due date for payment of supplementary declarations for September 2022.

22 Oct 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.

• Quarterly electronic PAYE/NIC payment

  Q2 (2022/23) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

• Electronic PAYE settlements

  You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).

31 Oct 2022

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 October 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.

• Paper deadline for self-assessment

  Deadline for paper submission of self-assessment tax return for tax year ended 5 April 2021.

01 Nov 2022

• Corporation tax payment

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

07 Nov 2022

• VAT return

  Due date for September VAT returns unless exempted.