Deadline dates: 6 July 2023

1 August 2023

Payment of corporation tax liabilities for periods ended 31 October 2022 if not liable to pay by instalments. Outstanding 2021-22 self-assessment tax returns now subject to a penalty of £300 or 5% of tax due whichever is higher.

2 August 2023

Filing date for form P46(Car) for quarter ended 5 July 2023.

5 August 2023

Quarterly report by employment intermediaries for period 6 April to 5 July 2023.

7 August 2023

Due date for VAT return and payment for 30 June 2023 quarter (electronic).

14 August 2023

Quarterly corporation tax instalment payment for large companies. File paper monthly EC sales list – only relevant to a business based in Northern Ireland selling goods.

19 August 2023

Pay PAYE/construction industry scheme for month ended 5 August 2023 if by cheque. File monthly CIS return.

21 August 2023

File online monthly EC sales list – only relevant to a business based in Northern Ireland selling goods. Supplementary intrastat declarations for July 2023...