Key tax dates and deadlines for 2023

Bear in mind that the list below isn’t exhaustive and there may be additional or alternative deadlines that apply to your business. Your business accountant should be able to share information about the dates and deadlines for your business.

The last few years have posed numerous challenges for SMEs in the UK.  If your business is in need of additional funding to pay a tax bill, read our handy guide to financing tax to find out more. You may be able to release capital from your business or be eligible for finance in the form of a  business overdraft alternative, for example.

January 2023

1 January 

• Introduction of the new points-based penalty system for late VAT return submissions or payments. 

• Energy Profits Levy rises to 35%.

7 January

• Deadline for VAT returns and payments relating to the accounting quarter ending 30 November.

22 January

• Deadline for digital remittance of PAYE, NICs and CIS.

31 January 

• Deadline for online Self-Assessment tax return.

• Deadline for Self-Assessment and Capital Gains Tax payments for the 2021-22 tax year.

• Deadline for paying first Self-Assessment payment on account for the 2022-23 tax year. 

• Deadline for filing of accounts with Companies House for accounting period ended 30 April 2022.

• Deadline for Corporation Tax returns for the accounting period ending 31 January 2022.

February 2023

2 February 

• Deadline to submit Forms P46(Car) to HMRC for the quarter ending 5 January – where benefits aren't payrolled.

7 February

• Deadline for VAT returns and payments relating to the accounting quarter ending 31 December.

22 February 

• Deadline for digital remittance of PAYE, NICs and CIS.

28 February

• Deadline for filing of accounts for accounting period ending 31 May 2022.

• Deadline for Corporation Tax returns for accounting period ending 28 February 2022.

March 2023

7 March 

• Deadline for VAT returns and payments relating to the accounting quarter ending 31 January.

22 March 

• Deadline for digital remittance of PAYE, NICs and CIS.

31 March 2023

• Deadline for filing of accounts for accounting period ending 30 June 2022.

• Annual Investment Allowance to be fixed at £1 million.

• The Energy Bill Relief Scheme and Energy Price Guarantee to end.

• Deadline for Corporation Tax returns for accounting period ending 31 March 2022.

April 2023

1 April

Lots of changes are coming into force on 1 April. 

For instance, the Corporation Tax top rate will increase to 25% for businesses with profits exceeding £250,000. The National Living Wage and National Minimum Wage are set to rise, and the Energy Price Guarantee will increase to £3,000.

5 April

• Final day of the 2022-23 tax year. 

6 April

• The 2023-24 tax year begins. 

19 April

• Deadline for final RTI payroll report for the 2022-23 tax year. 

22 April

• Deadline for digital remittance of PAYE, NICs and CIS.

 30 April 

• Deadline for filing of accounts for accounting period ending 30 July 2022.

• Deadline for Corporation Tax returns for accounting period ending 30 April 2022.

May 2023

3 May

• Deadline for P46(Car) for the quarter ending 5 April (where benefits are not payrolled).

7 May

• Deadline for VAT returns and payments relating to the accounting quarter ending 31 March.

22 May

• Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

31 May

• Employees to receive their P60.

• Deadline for filing of accounts for the accounting period ended 30 August 2022.

• Deadline for Corporation Tax returns for the accounting period ending 31 May 2022. 

June 2023

1 June

• Deadline for payrolled benefits data.

7 June

• Deadline for VAT returns and payments relating to the accounting quarter ending 30 April.

22 June 

• Deadline for electronic remittance of PAYE, NICs and CIS.

30 June 

• Deadline for filing of accounts for accounting period ending 30 September 2022.

• Deadline for Corporation Tax returns for the accounting period ending 30 June 2022. 

July 2023

5 July 

• Deadline for PAYE Settlement Agreements (PSAs) for 2022-23.

6 July

• Provide employees with copies of 2022-23 P11d documents and submit forms to HMRC.

7 July

• Deadline for VAT returns and payments relating to the accounting quarter ending 31 May.

22 July 

• Deadline for PAYE, NICs and CIS digital remittance to HMRC together with Class 1A NIC owed.

31 July 

• Deadline for filing of accounts for accounting period ending 31 October 2022.

• Deadline for second payment on account for 2022-23.

• Deadline for Corporation Tax returns for the accounting period ending 31 July 2022. 

August 2023

2 August

• Deadline to submit Forms P46(Car) to HMRC for the quarter ending 5 July – where benefits aren’t payrolled.

7 August

• Deadline for VAT returns and payments relating to the accounting quarter ending 30 June. 

22 August

• Deadline for electronic remittance of PAYE, NICs and CIS.

31 August

• Deadline for filing of accounts for accounting period ending 30 November 2022.

• Deadline for Corporation Tax returns for the accounting period ending 31 August 2022. 

September 2023

7 September

• Deadline for VAT returns and payments relating to the accounting quarter ending 31 July.

22 September

• Deadline for electronic remittance of PAYE, NICs and CIS.

30 September 

• Deadline for filing of accounts for accounting period ending 31 December 2022.

• Deadline for Corporation Tax returns for the accounting period ending 30 September 2022. 

October 2023 

5 October 

• Deadline for new businesses to register for Self-Assessment for 2022-23.

7 October 

• Deadline for VAT returns and payments relating to the accounting quarter ending 31 August.

22 October 

• Deadline for PAYE, NICs and CIS digital remittance.

31 October 

• Deadline paper Income Tax Return.

• Deadline for filing of accounts for accounting period ending 31 January 2023.

• Deadline for Corporation Tax returns for the accounting period ending 30 September 2022. 

31 December

• Submit your online self-assessment by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension.