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September key tax dates

Newsletter issue – September 2023

07th

VAT payment deadline for accounting periods ended 31 July 2023.

19th

  • Deadline for sending the Employer Payment Summary (EPS) for tax month ending 05 September 2023
  • Deadline for paying HMRC all PAYE, NICs, Student Loans and CIS deductions (less child-related statutory payments) if paying by a non-electronic method

22nd

  • Deadline for paying HMRC all PAYE, NICs, Student Loans and CIS deductions (less child-related statutory payments) if paying electronically. HMRC must have cleared funds on or before this date

30th

Corporation Tax Self-Assessment (CTSA) deadline for returns to HMRC (for accounting periods ended 30 September 2022).