Accounting Calendar 2023/24
YOUR ONE-STOP UK ACCOUNTING CALENDAR 23/24
APRIL 2023
5th – 2022/2023 Tax Year Ends
6th – 2023/2024 Tax Year Begins
7th – The VAT return for period or month ending 28.02.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 28.02.23
19th – PAYE quarterly payments are due for small employers for periods 6th February 2023 to 5th April 2023
19th – Deadline for employers’ final PAYE return to be submitted online for 2022/2023
19th – Monthly deadline for filing CIS return (to 5th April)
19th – PAYE and CIS tax is due for month 12 (March 23)
30th – Corporation Tax Returns need to be filed and paid by companies with 31st July 2022 as year end
MAY 2023
7th – The VAT return for period or month ending 31.03.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 31.03.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC for month 1 (April 23)
19th – Monthly deadline for filing CIS return (to 5th May)
31st – Corporation Tax Returns need to be filed and paid by companies with 31st August 2022 as year end
31st – P60’s need to be distributed
JUNE 2023
7th – The VAT return for period ending 30.04.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 30.04.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC for month 2 (May 23)
19th – Monthly deadline for filing CIS return (to 5th June)
30th – Corporation Tax Returns need to be filed and paid by companies with 30th September 2022 as year end
JULY 2023
7th – The VAT return for period ending 31.05.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 31.05.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC month 3 (June 23)
19th – PAYE quarterly payments are due for small employers for periods 6th April 2023 to 5th June 2023
19th – P11d deadline for filing
19th – Monthly deadline for filing CIS return (to 5th July)
31st – Second Payment on Account due for 2021/22 Self Assessment tax return
31st – Corporation Tax Returns need to be filed and paid by companies with 31st October 2022 as year end
AUGUST 2023
7th – The VAT return for period ending 30.06.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 30.06.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC month 4 (July 23)
19th – Monthly deadline for filing CIS return (5th August)
31st – Corporation Tax Returns need to be filed and paid by companies with 30th November 2022 as year end
SEPTEMBER 2023
7th – The VAT return for period ending 31.07.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 31.07.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC month 5 (August 23)
19th – Monthly deadline for CIS return (to 5th September)
30th – Corporation Tax Returns need to be filed and paid by companies with 31st December 2022 as year end
OCTOBER 2023
7th – The VAT return for period ending 31.08.23 is due for submission and payment
10th – 12th – If you have a direct debit set up to pay your VAT, payments will leave the account between these dates for the period ending 31.08.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC month 6 (September 23)
19th – PAYE quarterly payments are due for small employers for periods 6th July 2023 to 5th September 2023
19th – Monthly deadline for CIS return (to 5th October)
31st – Corporation Tax Returns need to be filed and paid by companies with 31st January 2023 as year end
31st – Deadline for postal submission of Self Assessment Tax Returns for tax year ended 5th April 2023 to be received by HMRC
NOVEMBER 2023
7th – The VAT return for period ending 30.09.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 30.09.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC month 7 (October 23)
19th – Monthly deadline for CIS return (to 5th November)
30th – Corporation Tax Returns need to be filed and paid by companies with 28th February 2023 as year end
DECEMBER 2023
7th – The VAT return for period ending 31.10.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 31.10.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC month 8 (November 23)
19th – Monthly deadline for CIS return filing (to 5th December)
31st – Corporation Tax Returns need to be filed and paid by companies with 31st March 2023 as year end
JANUARY 2024
7th – The VAT return for period ending 30.11.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 30.11.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC month 9 (December 23)
19th – PAYE quarterly payments are due for small employers for periods 6th October 2023 to 5th January 2023
19th – Monthly deadline for CIS return (to 5th January)
31st – Deadline for filing Self Assessment Tax Returns for tax year ended 5th April 2023
31st – Balancing payment of tax due for 2022-2023 and first Payment on Account for Income Tax for 2023/2024
31st – Corporation Tax Returns need to be filed and paid by companies with 30th April 2023 as year end
FEBRUARY 2024
7th – The VAT return for period ending 31.12.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 31.12.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC month 10 (January 23)
19th – Monthly deadline for CIS return (to 5th February)
28th – Corporation Tax Returns need to be filed and paid by companies with 31st May 2023 as year end
MARCH 2024
7th – The VAT return for period ending 31.01.23 is due for submission and payment
10th – 12th – If you have a direct debt set up to pay your VAT, payments will leave the account between these dates for the period ending 31.01.23
19th – Monthly deadline for payments of CIS, NICs and PAYE to HMRC month 11 (February 23)
19th – Monthly deadline for CIS return (to 5th March)
31st – Corporation Tax Returns need to be filed and paid by companies with 30th June 2023 as year end