1 October

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

5 October

Deadline for registering for self assessment for 2022–23 to notify HMRC of chargeability to income tax and/or capital gains tax

7 October

VAT returns and payments due for month or quarter ended 31 August 2023

14 October

Corporation tax instalment payments due for large companies as follows:

• Year ended 30 June 2023 – instalment 4
• Year ended 30 September 2023 – instalment 3
• Year ended 31 December 2023 – instalment 2
• Year ended 31 March 2024 – instalment 1

Corpo