April

1 April  

Financial year 2023 begins

Corporation tax due for accounting periods ended 30 June 2022 where not payable by instalments

Corporation tax increases to 25% for companies with profits over £50,000, with sliding scale up to £250,000

5 April  

Tax year 2022-23 ends

Last date to register to payroll benefits in kind for 2023–24

6 April  

Tax year 2023-24 begins

7 April  

VAT returns and payments due for month or quarter ended 28 February 2023

14 April

Corporation tax instalment payments due for large companies as follows:

Year ended 31 December 2022 – instalment 4

Year ended 31 March 2023 – instalment 3

Year ended 30 June 2023 – instalment 2