Deadline dates: 2 March 2023

1 April 2023

Payment of corporation tax for accounting periods ended 30 June 2022 for SMEs not liable to pay by instalments.

Multiple contractors to advise HMRC that they wish to be treated as a single contractor for 2023-24.

5 April 2023

2022-23 tax year end.

6 April 2023

Start of 2023-24 tax year.

7 April 2023

VAT returns and payment for 28 February 2023 quarter (electronic).

9 April 2023

HMRC’s disclosure facility for reporting electronic sales suppression fraud closes.

14 April 2023

Quarterly CT instalment for large companies depending on accounting year end.

Forms CT61 and tax paid for quarter ended 31 March 2023.

19 April 2023

Payment of PAYE NIC CIS and student loan liabilities for month ended 5 April 2023 (cheque).

Payment of PAYE liability for quarter ended 5 April 2023 if average monthly liability is less than £1 500.

21 April 2023

File online monthly EC sales list – only relevant to a business based in Northern Ireland selling goods.

22 April 2023

All PAYE...