Filing deadlines: September - December 2023

Our handy guide to tax filing deadlines for VAT returns for quarter ended 31 July 2023 and corporation tax return for year ends of 30 September 2022

September

1 September

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

HMRC reviews advisory fuel rates for company cars

 

7 September

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

 

14 September

Corporation tax instalment payments due for large companies as follows:

  • Year ended 31 May 2023 – instalment 4
  • Year ended 31 August 2023 – instalment 3
  • Year ended 30 November 2023 – instalment 2
  • Year ended 28 February 2024 – instalment 1

 

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