Tax and business calendar

Details of compliance and regulatory deadlines.

    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).