June TAX DEADLINE DATES

JUNE 2023 TAX DEADLINE DATES

1 June 2023

Payment of corporation tax liabilities for accounting periods ended 31 August 2022 for small and medium-sized companies where payment is not required by instalments.

Check for revised HMRC advisory fuel rates.

7 June 2023

Electronic filing and payment of VAT liability for quarter ended 30 April 2023.

14 June 2023

Quarterly corporation tax instalment for large companies (depending on accounting year-end).

19 June 2023

Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 June 2023 if not paying electronically.

File monthly construction industry scheme return.

21 June 2023

File online monthly EC sales list – only relevant for a business based in Northern Ireland selling goods.

Submit supplementary intrastat declarations for May 2023 – arrivals only for a GB business, arrivals and despatch for business in Northern Ireland.

22 June 2023

Electronic payment of PAYE/CIS liabilities for month ended 5 June 2023 should have cleared HMRC`s bank account.

30 June 2023

Companies House should have received accounts of private companies with a 30 September 2022 year end and public limited companies with a 31 December 2022 year end.

CTSA returns for companies with accounting periods ended 30 June 2022.

CT61 – quarterly period ended.

Notifications of uncertain tax treatments.

Payment of gift aid by charity subsidiaries.