1 December

Corporation tax due for accounting periods ended 28 February 2022 where not payable by instalments

7 December 

VAT returns and payments due for month or quarter ended 31 October 2022 

14 December

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 August 2022 - instalment 4
• Year ended 30 November 2022 - instalment 3
• Year ended 28 February 2023 - instalment 2
• Year ended 31 May 2023 - instalment 1

Corporation tax instalment payments due for very large companies as follows: 

• Year ended 31 December 2022 - instalment 4
• Year ended 31 March 2023 - instalment 3
• Year ended 30 September 2023 - instalment 1 

19 December