We know this time of year can get hectic so we have put together a list of those all important tax filing deadlines from now until January 2023: 

19 November 

CIS returns due for month ended 5 November 2022

EPS due for month ended 5 November 2022 so HMRC can apply a reduction on what is owed from FPS 

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 November 2022 paid non electronically 

22 November 

PAYE, NICs, student loan deductions due for month ended 5 November 2022 paid electronically 

30 November 

Corporation tax return due for accounting periods ended 30 November 2021

Deadline for amending corporation tax returns for accounting periods ended 30 November 2020 

1 December 

Corporation tax due for accounting periods ended 28 February 2022 where not payable by instalments

HMRC reviews advisory fuel rates for company cars 

7 December 

VAT returns and payments due for month or quarter ended 31 October 2022 

14 December 

Corporation tax instalment payments due for large & very large companies 

17 December 

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2022 paid non electronically 

19 December 

CIS returns due for month ended 5 December 2022 

EPS due for month ended 5 December 2022 so HMRC can apply a reduction on what is owed from FPS 

22 December 

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2022 paid electronically 

30 December 

Submit online personal tax return for 2021-22 if taxpayer wants HMRC to collect tax underpayment (below £3,000) through PAYE coding 

31 December 

Corporation tax return due for accounting periods ended 31 December 2021

Deadline for amending corporation tax returns for accounting periods ending 31 December 2020

1 January 2023 

Corporation tax due for accounting periods ended 31 March 2022 where not payable by instalments 

7 January 

VAT returns and payments due for month or quarter ended 30 November 2022 

14 January 

Corporation tax instalment payments due for large & very large companies   

CT61 returns and payments due for quarter ended 31 December 2022 

19 January 2023 

CIS returns due for month ended 5 January 2023

EPS due for month ended 5 January 2023 so HMRC can apply a reduction on what is owed from FPS 

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2023 paid non electronically 

21 January 2023 

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2023 paid electronically 

30 January 2023 

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 December 2022 

31 January 2023 

Self assessment tax returns deadline for 2021-22 

Online personal, trustee and partnership tax returns due for 2021-22

Personal and trustee self-assessment balancing payments, and any Class 2 NICs and capital gains tax, due for 2021-22 

Personal and trustee first self-assessment payments on account due for 2022-23

Last date for submitting online 2020-21 personal, trustee and partnership tax returns to avoid 12-month penalty 

Deadline for amending 2020-21 personal, trustee and partnership tax returns 

Deadline for trusts and estates, with a tax liability for the first time in 2021-22, to register with HMRC’s Trusts Registration Service and for others to update for changes

Corporation tax return due for accounting periods ended 31 January 2022

Deadline for amending corporation tax returns for accounting periods ended 31 January 2021

If in doubt about any deadlines, don't delay give us a call today, we can clarify what is needed and when.