Dates and deadlines

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05 October 2023

Income tax and capital gains

Taxpayers who do not receive a self-assessment tax return to complete must notify HMRC by 5 October if they had income or capital gains in the previous tax year on which further tax is due.

CT61 payment

Due date for income tax for the CT61 quarter to 30 September 2023.

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 (2023/24) PAYE/NIC payment due where paid by cheque. The cheque must be with HMRC by this date in order to avoid automatic interest charge.

Monthly electronic PAYE/class 1 NICs/student loan payment

Monthly electronic PAYE/class 1 NICs/student loan payment
Quarterly electronic PAYE/NIC payment

Q2 (2023/24) 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).