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1 February 2023
£100 penalty and extended enquiry window if 2021-22 self-assessment tax returns not filed on or by 31 January 2023.
Payment of corporation tax liabilities for accounting periods ended 30 April 2022 for small/medium-sized companies not liable to pay by instalments.
2 February 2023
Form P46(Car) for quarter ended 5 January 2023.
5 February 2023
Employment intermediaries report for quarter to 5 January 2023.
7 February 2023
Due date for VAT returns and payment for 31 December 2022 quarter (electronic payment).
14 February 2023
Quarterly corporation tax instalment for large companies (depending on accounting year end).
Monthly EC sales list if paper return used – relevant only to businesses in Northern Ireland selling goods.
Application to defer class 1 National Insurance contributions (leaflet CA72A) for 2022-23 subject to approval of deferred employer(s).
19 February 2023
Pay PAYE National Insurance CIS and student loan Iiabilities for month ended 5 February 2023 if not paying electronically.
File monthly construction industry scheme return.
21 February 2023
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
