Tax Diary February/March 2023

Key Tax Dates for your Diary in February and March 2023

• 1 February 2023 – Due date for corporation tax payable for the year ended 30 April 2022.
• 19 February 2023 – PAYE and NIC deductions due for month ended 5 February 2023. (If you pay your tax electronically the due date is 22 February 2023)
• 19 February 2023 – Filing deadline for the CIS300 monthly return for the month ended 5 February 2023.
• 19 February 2023 – CIS tax deducted for the month ended 5 February 2023 is payable by today.
• 1 March 2023 – Due date for Corporation Tax due for the year ended 31 May 2022.
• 2 March 2023 – Self-Assessment tax for 2021-22 paid after this date will incur a 5% surcharge unless liabilities are cleared by 1 April 2023, or an agreement has been reached with HMRC under their time to pay facility by the same date.
• 19 March 2023 – PAYE and NIC deductions due for month ended 5 March 2023 (If you pay your tax electronically the due date is 22 March 2023).
• 19 March 2023 – Filing deadline for the CIS300 monthly return for the month ended 5 March 2023.
• 19 March 2023 – CIS tax deducted for the month ended 5 March 2023 is payable by today.