Deadline dates: October 2023

1 October 2023

Pay corporation tax liabilities for periods ended 31 December 2022 for small and medium-sized companies not liable to pay in instalments.

5 October 2023

HMRC must be advised of income tax or capital gains tax liabilities for 2022-23 if a tax return or notice to file has not been received.

7 October 2023

VAT return and payment for 31 August 2023 quarter (electronic).

14 October 2023

Form CT61 and tax paid for quarter ended 30 September 2023.

Quarterly corporation tax instalment for large companies depending on accounting year end.

Monthly EC sales list (paper return) – relevant only to a business selling goods based in Northern Ireland.

19 October 2023

Pay PAYE/CIS liabilities for month ended 5 October 2023 (cheque).

File monthly CIS return.

PAYE settlement agreement (PSA) tax/class 1B National Insurance (cheque).

PAYE liability for quarter ended 5 October 2023 if average monthly liability is less than £1 500 (cheque).

22 October 2023

PAYE/CIS payments if paid online.

Electronic payment of PAYE for quarter ended...