February

1 February

Corporation tax due for accounting periods ended 30 April 2023 where not payable by instalments

Interest begins to accrue on any unpaid self-assessment tax liability due for 2021–22

2 February

P46 (car) forms due for the quarter ended 5 January 2024 (where benefits not payrolled)

5 February

Employment intermediary reports due for quarter ended 5 January 2024

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

7 February

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

14 February

Corporation tax instalment payments due for large companies as follows: