Dates and Deadlines

07 February 2023

• VAT return

  Due date for December VAT returns unless exempted.

19 February 2023

• Monthly postal PAYE/class 1 NICs/student loan payment

  If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from January 2023.

• CIS return

  Construction Industry Scheme: monthly return due for period up to 5th of previous month.

21 February 2023

• Intrastat

  Due date for payment of supplementary declarations for January 2023.

22 February 2023

• Monthly electronic PAYE/class 1 NICs/student loan payment

  If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

28 February 2023

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 28 February 2022 to be submitted to HMRC.

• Company accounts filing deadline

  Deadline for filing your annual accounts is 9 months after your company’s financial year ends.

01 March 2023

• Corporation tax payment

  Corporation tax payment due for year end 31 May 2022, for those companies not liable to pay their liability by instalments.

• Advisory fuel rates

  New fuel rates come into force.

07 March 2023

• VAT return

  Due date for January VAT returns unless exempted.