Expired deadlines

31 Jan 2024

• First payment on account

  Midnight deadline to pay half of any tax owed for 2022/23.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2023 to be submitted to HMRC.

• Company accounts filing deadline

  Check your company's financial year-end. The deadline for both filing your annual accounts and paying your corporation tax bill is usually 9 months after the end of your company's financial year, while your corporation tax return is due 12 months after the end of the accounting period it covers.

22 Jan 2024

• Employers' monthly PAYE (online)

  Monthly deadline for online payments of PAYE, Class 1 NICs and student loan deductions from December 2023.

• Employers' quarterly PAYE (online)

  Quarterly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2023/24.

• CIS return (online)

  Monthly CIS deadline for online returns following the last month.

19 Jan 2024

• CIS return (paper)

  Monthly CIS deadline for postal returns following the last tax month.

• Employers' monthly PAYE (cheque)

  Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from December 2022.

• Employers' quarterly PAYE (cheque)

  Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2023/24.

07 Jan 2024

• VAT return

  Due date for VAT returns and payments for quarter ending 30 November.

01 Jan 2024

• Corporation Tax payment

  Corporation tax payment due for year-end 31 March 2023, for those companies not liable to pay their liability by instalments.

31 Dec 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.

30 Dec 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.

22 Dec 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.

19 Dec 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.

07 Dec 2023

• VAT return

  Due date for October VAT returns, unless exempted.

01 Dec 2023

• Corporation tax payment

  Corporation tax payment due for year end 28 February 2023, for those companies not liable to pay their liability by instalments.