Important Bookkeeping Financial Dates 2023

Dates to add to your diary so you don’t loose momentum

We are quickly coming to the end of 2022 and because time stops for no one, you should start to think about the most important financial dates coming up in 2023.

January

01/01

The due date for corporation tax for period ended 31st March 2022

07/01

The deadline for VAT returns/payments for VAT quarter ended 30th November 2022

14/01

Income tax due date for CT61 period to the 31st December 2022

19/ 01

The monthly deadline for postal payments – CIS, NICs & PAYE to HMRC

22/ 01

The monthly deadline for electronic remittance – CIS, NICs & PAYE to HMRC

31/ 01

The deadline for filing Self-Assessment Tax Returns – tax year ended 5th April 2022

31/ 01

First payment to account for Income Tax for 2022/2023

31/ 01

Due date to file Corporation Tax – 31st January 2022 year-end

February

01/ 02

Due date for Corporation Tax payment for period ended 30th April 2022

02/ 02

Deadline for submitting P46 for quarter ending 5th January 2023

07/ 02

Deadline for VAT Returns and payments of VAT Quarter ending 31st December 2022

19/ 02

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 02

Digital payments need to be cleared in HMRC’s bank account for any PAYE Class 1 NICs

28/ 02

Corporation tax return due for payment/submission for accounts period end 31st May 2022

March

01/ 03

New Advisory Fuel Rates for company cars

07/ 03

Deadline for VAT Return/payments of VAT Quarter ending 31st January 2023

14/ 03

Due date for Corporation Tax quarterly with year-end 31st March 2022 and 31st December 2022

19/ 03

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 03

Monthly deadline for electronic remittance of CIS, NICs & PAYE to HMRC

31/ 03

Corporation tax return due for payment/submission for accounts with the period end 30th June 2022

April

05/ 04

The 2022/2023 Tax Year Ends

06/ 04

The 2023/2024 Tax Year Begins

06/ 04

IR35 comes into force

07/ 04

VAT return for QE 28-02-2023 is due for manual payment and submission

19/ 04

Automatic interest charged on PAYE Tax, Student Loans, Class 1 NI, or CIS deductions if they are not paid by this date.

19/ 04

PAYE quarterly payments are due for small business employers for periods 6th January 2022 to 5th April 2022

19/ 04

Deadline for employers’ final PAYE return to be submitted online for 2021/2022

22/ 04

Electronic payments to be cleared in HMRC’s bank account for any PAYE Class 1 NICs

22/ 04

Outstanding electronic payment for PAYE & Class 1 NICs need to paid to HMRC’s bank account!

30/ 04

Corporation tax return is due for payment/submission for accounts with the period end 31st July 2022

May

03/ 05

Deadline for submitting P46 during the quarter to 5th April 2023

07/ 05

VAT return for QE 31-03-2023 due for manual payment and submission

14/ 05

Due date for Corporation Tax quarterly for large businesses with Feb/May/Aug/Nov Year Ends

19/ 05

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 05

Monthly deadline for electronic remittance of CIS, NICs & PAYE to HMRC

31/ 05

Corporation tax return is due for payment and submission for accounts with the period end 31st August 2023

31/ 05

Deadline for P60 for 2022/23 to be issued

June

01/ 06

Advisory Fuel Rates

01/ 06

Due date for payment of Corporation Tax for period ended 31st August 2021

14/ 06

Due date for Corporation Tax quarterly for large companies with Mar/Jun/Sept/Dec Year Ends

19/ 06

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 06

Monthly deadline for electronic remittance of CIS, NICs & PAYE to HMRC

30/ 06

Corporation Tax Returns filed by companies with 30th June 2022 as year end

July

01/ 07

Due date for Corporation Tax for period ended 30th September 2022

05/ 07

Deadline for reaching PAYE Settlement Agreement for 2022/23

06/ 07

Deadline for forms P11D and P11D(b) for 2022/23 to be submitted to HMRC

06/ 07

Deadline for employers to report share incentives for 2022/23

07/ 07

Deadline for VAT Returns and payments of Accounting Quarter period ending 31st May 2022.

19/ 07

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 07

Monthly deadline for electronic remittance of CIS, NICs & PAYE to HMRC

31/ 07

2nd payment on Account 2021/22 due

31/ 07

Corporation Tax Returns filed by companies with 31st October 2022 as year-end

August

03/ 08

Deadline for submitting P46 during the quarter to 5th July 2023

07/ 08

Deadline for VAT Returns and payments of VAT Quarter ending 30th June 2023

19/ 08

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 08

Monthly deadline for electronic remittance of CIS, NICs & PAYE to HMRC

31/ 08

The corporation tax return is due for payment and submission for accounts with the period end 30th November 2022

September

01/ 09

New Advisory Fuel Rates for company car users

07/ 09

Deadline for VAT Returns and payments of VAT Quarter ending 31st July 2023

14/ 09

Due date for Corporation Tax quarterly instalment for large companies with year-end 31st March 2023

19/ 09

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 09

Monthly deadline for electronic remittance of CIS, NICs & PAYE to HMRC

30/ 09

CT61 Quarterly Period ends

30/ 09

Corporation Tax Returns filed by companies with 31ST December 2022 as year-end

October

05/ 10

Deadline for Self-Assessment registration of Income/Capital Gains Tax for 2022/2023

07/ 10

Deadline for VAT returns and payments of VAT Quarter ending 31st August 2023

14/ 10

Income Tax due date for CT61 period to 30 September 2023

19/ 10

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 10

Monthly deadline for electronic remittance of CIS, NICs & PAYE to HMRC

27/ 10

Scheduled date for Chancellor to deliver the 2023 Autumn Budget and Spending Review

31/ 10

Corporation Tax Returns filed by companies with 31st January 2022 as year-end

31/ 10

Deadline for postal submission of Self-Assessment Tax Returns for tax year ended 5th April 2023 to be received by HMRC

November

02/ 11

Deadline for submitting P46 for quarter ending 5th October 2023

07/ 11

Deadline for VAT Returns and payments of VAT Quarter ending 30th September 2023

19/ 11

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 11

Monthly deadline for electronic remittance of CIS, NICs & PAYE to HMRC

30/ 11

Corporation tax returns due for payment and submission for accounts with the period end 28th February 2023

December

01/ 12

New Advisory Fuel Rates (AFR)

07/ 12

Deadline for VAT Returns and payments of VAT Quarter ending 31st October 2023

14/ 12

Due date for Corporation Tax quarterly instalment for large companies with year-end 31st March 2023

19/ 12

Monthly deadline for postal payments of CIS, NICs & PAYE to HMRC

22/ 12

Monthly deadline for electronic remittance of CIS, NICs & PAYE to HMRC

30/ 12

Deadline for online submission of self-assessment tax returns for year ending 5 April 2022 for HMRC to collect employment or pension income tax through PAYE tax codes if less than tax codes if less than £3,000 is owed

31/ 12

The corporation tax return is due for payment and submission for accounts with the period end 31st March 2023

31/ 12

Due date to file company accounts with Companies House for Limited Companies with 31st March 2022 year end

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