Tax and business calendar

31 May 2023

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 May 2022 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.

  • P60 deadline

    Deadline for issuing P60s to employees for 2022/23.

01 June 2023

  • Corporation tax payment

    Corporation tax payment due for year end 31 August 2022, for those companies not liable to pay in instalments.

  • Advisory fuel rates

    New fuel rates come into force.

19 June 2023

  • 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.

22 June 2023

  • 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 June 2023

  • CT61

    End of CT61 quarterly period.

  • Corporation tax return

    Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 June 2022 to be submitted to HMRC.

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