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1 May 2023
Payment of corporation tax liabilities for accounting periods ended 31 July 2022 for small and medium-sized companies not liable to pay by instalments.
New VAT fuel scale charges apply.
3 May 2023
Filing date for printed form P46 (Car) for quarter ended 5 April 2023.
7 May 2023
Electronic filing and payment of VAT liability for quarter ended 31 March 2023.
14 May 2023
Quarterly corporation tax instalment for large companies (depending on accounting year end).
19 May 2023
Payment of PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 May 2023 if not paying electronically.
File monthly construction industry scheme return.
21 May 2023
File online monthly EC sales list – only relevant for a business based in Northern Ireland selling goods. Submit supplementary intrastat declarations for April 2023 – arrivals only for a GB business, arrivals and despatch for a business in Northern Ireland.
22 May 2023
PAYE, NIC, CIS and student loan should have cleared HMRC’s bank account.
31 May 2023
Employees at 5 April 2023 and from whose pay tax was deducted should have received form P60 from their employers. Companies House should have received accounts of private companies with a 31 August 2022 year end and public limited companies with a 31 November 2022 year end. HMRC should have received corporation tax self-assessment returns for companies with accounting periods ended 31 May 2022.
