Dates & deadlines

07 January 2023

• VAT return

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

19 January 2023

• 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 2022/23.

21 January 2023

• Intrastat

  Due date for payment of supplementary declarations for December 2022.

22 January 2023

• Employers’ monthly PAYE (online)

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

• Employers’ quarterly PAYE (online)

  Quarterly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2022/23.

• CIS return (online)

  Monthly CIS deadline for online returns following the last month.

31 January 2023

• Balancing payment

  Midnight deadline to pay any outstanding tax you owe from 2020/21.

• First payment on account

  Midnight deadline to pay half of any tax owed for 2021/22.

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2022 to be submitted to HMRC.