May TAX DEADLINE DATES
April TAX DEADLINE DATES
June 4, 2023
June TAX DEADLINE DATES
June 10, 2023
MAY 2023 TAX DEADLINE DATES
1 May 2023
Payment of corporation tax liabilities for accounting periods ended 31 July 2022 for small and medium-sized companies not liable to pay by instalments.
New VAT fuel scale charges apply.
3 MAy 2023
Filing date for printed form P46 (Car) for quarter ended 5 April 2023.
7 May 2023
Electronic filing and payment of VAT liability for quarter ended 31 March 2023.
14 May 2023
Quarterly corporation tax instalment for large companies (depending on accounting year-end).
19 May 2023
Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 May 2023 if not paying electronically.
File monthly construction industry scheme return.
21 May 2023
File online monthly EC sales list – only relevant for a business based in Northern Ireland selling goods.
Submit supplementary intrastat declarations for April 2023 – arrivals only for a GB business, arrivals and despatch for business in Northern Ireland.
22 May 2023
PAYE, NIC, CIS and student loan should have cleared HMRC`s bank account.
31 May 2023
Employees at 5 April 2023 and from whose pay tax was deducted should’ve received form P60 from their employers.
Companies House should have received accounts of private companies with a 31 August 2022 year end and public limited companies with a 30 November 2022 year end.
HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 May 2022.
