Dates and deadlines
30 September 2022
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 30 September 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.
End of CT61 quarterly period.
01 October 2022
Corporation tax payment
Corporation tax payment due for year end 31 December 2021, for those companies not liable to pay their liability by instalments.
05 October 2022
Income tax and capital gains
Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.
07 October 2022
Due date for August VAT returns unless exempted.
14 October 2022
Due date for income tax for the CT61 quarter to 30 September 2022.
19 October 2022
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.
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