UK Taxpayers must undertake certain tasks, such as filing returns and paying tax, by certain dates. If these deadlines are missed, HMRC may charge late filing and late payment penalties. Interest is also charged on tax paid late.
September key dates
The September key dates for 2023 are 1 September for corporation tax payments, 7 September for filing VAT returns and the payment of VAT, 19 September for payment of PAYE and NIC by cheque and 22 September for payment of PAYE and NIC electronically
This note explains some important September key dates and tax deadlines which must be met in 2023.
19 September 2023
Employers who pay their PAYE and NIC by cheque must ensure that their payment for month 5 (to 5 September 2023) reaches the Accounts Office by 19 September 2023
While HMRC do operate a three day period of grace for payments received within three days or the due date, it is prudent to post the cheque in sufficient time for it to reach HMRC by 19 September 2023.
22 September 2023
Employers who pay their PAYE and NIC electronically enjoy a later deadline than those who pay by cheque. The deadline for electronic payments is the 22nd of the month. If you pay your PAYE and NIC electronically, you will need to ensure that your payment of PAYE and NIC for month 5 clears HMRC’s account by 22 September 2023.
30 September 2023
Companies with a 30 September 2022 year end must ensure that they have filed their company tax return by 30 September 2023.
If your company prepared its accounts to 31 December 2022, you will need to ensure that your accounts are filed at Companies House by 30 September 2023.
If you would like to speak to a member of our Team about your filing obligations and meeting deadlines contact us or telephone us on 020 3697 7147. Or you can visit our web chat in the bottom right corner which is manned during office ours and you can leave a message out of hours.
The RPGCC team are always just a click or call away.