August

1 August

Corporation tax due for accounting periods ended 31 October 2022 where not payable by instalments

2 August

P46 (car) forms due for the quarter ended 5 July 2023 - where benefits not payrolled

5 August

Employment intermediary reports due for quarter ended 5 July 2023

Deadline for amending employment intermediary reports for quarter ended 5 April 2023

7 August

VAT returns and payments due for month or quarter ended 30 June 2023

14 August

Corporation tax instalment payments due for large companies as follows:

• Year ended 30 April 2023 – instalment 4
• Year ended 31 July 2023 – instalment 3
• Year ended 31 October 2023 – instalment 2
• Year ended 31 January 2024 – instalment 1

Corpo