Date

Event

Legislation

1 June 2023

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

TMA 1970, s. 59D

HMRC reviews advisory fuel rates for company cars

ITEPA 2003, s. 151 (EIM25655)

7 June 2023

VAT returns and payments due for month or quarter ended 30 April 2023

SI 1995/2518, reg. 25, 40

14 June 2023

Corporation tax instalment payments due for large companies as follows:

Year ended 29 February 2023 – instalment 4

Year ended 31 May 2023 – instalment 3

Year ended 31 August 2023 – instalment 2

Year ended 30 November 2023 – instalment 1

TMA 1970, s. 59E

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