Q3 And Q4 Tax Dates For Your Diary

	JULY
05	Last day for agreeing the operation of a PAYE Settlement Agreement (PSA) for the previous tax year with HMRC.
06	Deadline for submitting forms 42, Forms EMI40 and other relevant forms to HMRC to report share-related benefits provided to employees in the previous tax year.For 2014/15 tax year onwards, paper versions of these forms will no longer be accepted. Returns must be made online via HMRC’s ERS system.
06	Deadline for filing forms P11D and P11D(b) for the previous tax year with HMRC.
06	Last day for giving any relevant employees their copy of form P11D for the previous tax year.
14	Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 30 June.
19	Deadline for postal payments of Class 1A NICs for the previous tax year to reach HMRC.
20	Deadline for VAT MOSS return and payment for the quarter ended 30 June.
22	Deadline for electronic payments of Class 1A NICs for the previous tax year to reach HMRC.
31	Deadline for second SA payment on account due for the previous tax year to reach HMRC.
31	After this date, further 5% penalties will apply in respect of both un-filed SA returns and unpaid tax which were due on 31 January, i.e. six months previously.
	AUGUST
02	Deadline for submitting P46 (CAR) notifying HMRC of any changes to company cars in the quarter ending 05 July.
31	Last day for submitting the PAYE Settlement Agreement (PSA) figures to HMRC if you want them to guarantee that they will advise you of the tax/NIC due in time to meet the 19 October payment deadline.
	OCTOBER
01	Due date for payment of Corporation Tax for years ending on 31 December, i.e. nine months previously.
05	Deadline to notify chargeability for Income Tax/Capital Gains Tax for the previous tax year if you need to file a return, but are not already registered for SA. Notification to be made using forms CWF1/SA1/SA400 as applicable.
14	Return and payment of CT61 tax due by companies paying interest, royalties etc for quarter to 30 September.
19	Deadline for postal payments of tax and Class 1B NICs due on PAYE Settlement Agreements for the previous tax year to reach HMRC.
20	Deadline for VAT MOSS return and payment for the quarter ended 30 September.
22	Deadline for electronic payments of tax and Class 1B NICs due on PAYE Settlement Agreements for the previous tax year to reach HMRC.
31	Deadline for submission of hard copy paper SA tax returns for the previous tax year. If returns are filed in paper format after this date, a £100 penalty will apply and it will not be possible to arrange for any “small” shortfalls (i.e. less than £3,000) to be collected through the following year’s PAYE tax code
	NOVEMBER
02	Deadline for submitting P46 (CAR) notifying HMRC of any changes to company cars in the quarter ending 05 October.
	DECEMBER
30	Deadline for online submission of SA tax returns for the previous tax year for HMRC to collect the tax through the following year’s PAYE tax code, where the tax owed is less than £3,000.

Published 24 July 2023

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