Dates and deadlines
19 October 2022
CIS return
Construction Industry Scheme: monthly return due for period up to 5th of previous month.
Postal PAYE settlements
You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).
Monthly postal PAYE/class 1 NICs/student loan payment
If you pay by cheque through the post, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Quarterly postal PAYE/class 1 NICs payment
Q2 (2022/23) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.
21 October 2022
Intrastat
Due date for payment of supplementary declarations for September 2022.
22 October 2022
Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
Quarterly electronic PAYE/NIC payment
Q2 (2022/23) PAYE/NIC payment due where paid electronically in order to avoid automatic interest charge.
Electronic PAYE settlements
You must pay any tax and national insurance owed under a PSA by 22 October after the tax year the PSA applies to (19 October if you pay by post).
31 October 2022
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 October 2021 to be submitted to HMRC.
Company accounts filing deadline
Deadline for filing your annual accounts is 9 months after your company’s financial year ends.