Your Q3 2023 deadlines for the diary
We’re always here to keep you up to date with the latest accounting, tax and compliance deadlines. Here are the forthcoming deadlines and cut-off points for Q3 of 2023 to add to your diary.
Companies formed between 1 October 2021 and 31 December 2021
File your first year accounts with Companies House.
No later than 1 year and 9 months (to the specific day) after company's incorporation date.
Date of incorporation 15/10/2021 Filing deadline 15/07/2023
NOTE: The default accounting period end is the last day of the calendar month in which the company was formed. Because of this, in most cases this deadline is earlier than the latest filing date of 'nine months after year-end' that will apply for the second year onwards. Be aware of this and don't be late with your filing - this can lead to penalties.
Companies with an accounting period ending between 1 October 2022 and 31 December 2022.
File your annual accounts with Companies House.
9 Months after your company's financial year end.
Period - end 31/10/2022 Filing deadline 31/07/2023
Companies with an accounting period ending between 30 October 2022 and 30 December 2022.
Pay your Corporation Tax (or tell HMRC that you don't owe any)
9 Months and 1 day after your accounting period for Corporation Tax ends.
Period - end 30/11/2022 Payment deadline 01/09/2023
Companies with an accounting period ending between 01 July 2022 and 30 September 2022.
File a company tax return.
12 months after your accounting period ends - so the same month and day as your period - end but in 2023.
Period - end 31/08/2022 Filing deadline 31/08/2023
All VAT - Registered Companies.
VAT Returns for periods ending 31 May 2023 to 31 July 2023 to be submitted.
1 month and 7 days from the end of your VAT Period, with payment normally due at same time. If you pay by Direct Debit, you have an additional 3 days to make the payment.
Period - end 31/05/2023 Filing deadline 07/07/2023
NOTE: If your company’s accounting period is longer than 12 months, the first tax payment deadline is normally 21 months and 1 day after your accounting period started, and the second one is 9 months and 1 day after your accounting period ends.
For example, a company with an accounting period running from 01/09/2021 to 31/12/2022 will pay the first tranche of corporation tax by 01/06/2023 and the balance by 01/10/2023.
If your profits are more than £1.5 million, then tax is payable quarterly with two payments before the end of your accounting period and two after. The first payment is normally six months and 13 days after the start of the period, with the others three-monthly from that point.
Some general deadlines to plan for:
Employment related securities (ERS) schemes need to be registered (for the previous tax year): 6 July 2023
ERS Annual Return (for previous tax year) must be submitted: 6 July 2023
Enterprise Management Incentives (EMI) schemes ‘notice of options granted’ to be submitted: within 92 days of grant.
Submit your P11D, P11D(b) and P9D returns (for 2022/23 tax year): 6 July 2023
Pay Class 1A National Insurance contributions to HMRC (for 2022/23 tax year): 19 July 2023
Make your second payment on account for 2022/23 personal tax: 31 July 2023
Make Capital Gains Tax payment for gains on residential property: 60 days after completion
PAYE and National Insurance payments due: 19th calendar day of the month after end of month or quarter as applicable (22nd for electronic payments)
Talk to us about hitting your deadlines
If we’re looking after your payroll and tax returns, we’ll be monitoring these dates and deadlines automatically – but don’t forget that you remain legally responsible for meeting all deadlines.
Keep an eye on all the upcoming deadlines and check the upcoming dates for all relevant activities. Pay particular attention to those where we don't carry out the task for you. Missing a compliance deadline can result in fines and penalties, so it’s good practice to keep everything well-organised and on time.
Get in touch to discuss your deadlines.