Date

Event

Legislation

1 May 2023

Corporation tax due for accounting periods ended 31 July 2022 where not payable by instalments

TMA 1970, s. 59D

New VAT fuel scale charge rate for VAT periods beginning on or after this date

VATA 1994, Sch. 6, para. B1; SI 2013/2911; Notice 700/64

3 May 2023

P46 (car) forms due for the quarter ended 5 April 2023 (where benefits not payrolled)

SI 2003/2682, reg. 90

5 May 2023

Employment intermediary reports due for quarter ended 5 April 2023

SI 2003/2682, regs. 84F

Deadline for amending employment intermediary reports for quarter ended 5 January 2023

SI 2003/2682, regs. 84F

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