Filing deadlines: July - December 2023

Our handy guide to tax filing deadlines for P11Ds, non-resident landlords scheme annual returns and termination payments and benefits where benefits package exceeded £30,000 in 2022-23

July

1 July

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

5 July

Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2022-23

Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2023

6 July

P11Ds and P11D(b) for 2022-23 due to be submitted to HMRC and copies of P11Ds to be provided to employees

Latest date for making good non-payrolled benefits provided in 2022-23

Employment-related securities (ERS) return deadline for 2022-23