Tax and business calendar

07 October 2022

  • VAT return

    Due date for August VAT returns unless exempted.

14 October 2022

  • CT61 payment

    Due date for income tax for the CT61 quarter to 30 September 2022.

19 October 2022

  • CIS return

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

  • Postal PAYE settlements

    You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).

  • 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.

  • Quarterly postal PAYE/class 1 NICs payment

    Q2 (2022/23) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

21 October 2022

  • Intrastat

    Due date for payment of supplementary declarations for September 2022.

22 October 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.

  • Quarterly electronic PAYE/NIC payment

    Q2 (2022/23) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.

  • Electronic PAYE settlements

    You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).

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