October TAX DEADLINE DATES

OCTOBER 2023 TAX DEADLINE DATES

1 October 2023

Pay corporation tax liabilities for periods ended 31 December 2022 for small and medium-sized companies not liable to pay in instalments

5 October 2023

HMRC must be advised of income tax or capital gains tax liabilities for 2022-23 if a tax return or notice to file has not been received.

7 October 2023

VAT return and payment for 31 August 2023 quarter (electronic).

14 October 2023

Form CT61 and tax paid for quarter ended 30 September 2023.

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

Monthly EC sales list (paper return) – relevant only to a business selling goods based in Northern Ireland.

19 October 2023

Pay PAYE/CIS liabilities for month ended 5 October 2023 (cheque).

Fili monthly CIS return.

PAYE settlement agreement (PSA) tax/class 1B National Insurance (cheque).

PAYE liability for quarter ended 5 October 2023 if average monthly liability is less than 1,500 (cheque).

22 October 2023

PAYE/CIS payments if paid online.

Electronic payments of PAYE for quarter ended 5 October 2023 if average monthly liability is less than 1,500.

Electronic payment of PSA liabilities.

31 October 2023

Submit 2022-23 paper self-assessment tax returns.

Individuals with PAYE income must have requested a return for 2019-20.

Companies House should have received accounts of private companies with a 31 January 2023 year end and public limited companies with a 30 April 2023 year end.

HMRC should have received corporation tax self-assessment tax returns for companies with accounting periods ended 31 October 2022.