Q1 Tax Dates for your diary

January 2023

1 January 2023
Due date for payment of Corporation Tax for period ended 31 March 2021


7 January 2023
Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2022


14 January 2023
Income tax due date for CT61 period to 31 December 2020


19 January 2023
Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC


22 January 2023
Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC


31 January 2023
Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2022 and 2020-21 Capital Gains Tax. Balancing payment of tax due for 2021-22 and first Payment on Account for Income Tax for 2022-23

February 2023

1 February 2023
Due date for payment of Corporation Tax for period ended 30 April 2022


2 February 2023
Deadline for submitting P46 (Car) for quarter ending 5 January 2023

7 February 2023
Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2022


19 February 2023
Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC


22 February 2023
Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC

March 2023

1 March 2023
New Advisory Fuel Rates (AFR) for company car users
Due date for payment of Corporation Tax for period ended 31 May 2022


7 March 2023
Deadline for VAT returns and payments of Accounting Quarter period ending January 2023

14 March 2023
Due date for Corporation Tax quarterly instalment for “very large” companies with year end 31 March 2023 and year end 31 December 2023

19 March 2023
Monthly deadline for postal payments of CIS, NICs, and PAYE to HMRC

22 March 2023
Monthly deadline for electronic remittance of CIS, NICs, and PAYE to HMRC

31 March 2023
Corporation tax returns filed by companies with 31 March 2020 year end


Published 15 December 2022


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