Dates and deadlines

07 December 2022

• VAT return

  Due date for October VAT returns, unless exempted

19 December 2022

• CIS return

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

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

  If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

21 December 2022

• Intrastat

  Due date for payment of supplementary declarations for November 2022.

22 December 2022

• 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.

30 December 2022

• Online self-assessment (PAYE)

  Deadline for online submission of self-assessment tax returns for tax year ended 5 April 2021 for HMRC to collect tax through PAYE codes, where they owe less than £3,000.

31 December 2022

• Corporation tax return

  Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 December 2021 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.

• CT61

  End of CT61 quarterly period.

01 January 2023

• Corporation tax payment

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