Calendar of tax deadlines and new tax measures

: Last Updated: 30 November 2023

When do common recurring tax deadlines fall? What other tax significant events are upcoming? What do I need to remember this month?

This is a freeview 'At a glance' rolling calendar of common recurring tax deadlines, significant new tax measures and other tax significant events.

December 2023

Tax deadlines

Date	Deadline
1	Corporation Tax payment: 28 February 2023 year ends
1	Advisory fuel rates for company car drivers: new rates published
7	VAT return submission and payment (online): month or quarter-end 31 October 2023
19	PAYE, NIC and CIS payment (postal): month-end 5 December 2023
19	CIS return: payments made to subcontractors in the month to 5 December 2023
22	PAYE, NIC and CIS payment (electronic): month-end 5 December 2023
30	Self Assessment: payment of 2022-23 tax via PAYE coding out online return submission
31	Corporation Tax returns: 31 December 2022 year ends

New tax measures and other tax-significant events

Date	Tax measure/event
19	Welsh outline and detailed draft budget will be published.
19	Scottish Budget.

Notes

For more key tax announcements in greater detail see:

This calendar does not include:

Penalty dates. See Penalties
Reporting obligations that do not have a fixed return date, such as UK residential property disposals which must be reported within 60 days of completion (30 days before 27 October 2021).
Claims and elections relating to specific tax treatments or reliefs, which have their own deadlines, such as:

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Date	Deadline
1	Corporation Tax payment: 31 March 2023 year ends
7	VAT return submission and payment (online): month-end or quarter 30 November 2023
14	CT61: return and payment for quarter ended 31 December
19	PAYE, NIC and CIS payment (postal): month-end 5 January 2024
19	PAYE, NIC and CIS payment (postal): quarter-end 5 January 2024
19	CIS return: payments made to subcontractors in the month to 5 January 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 January 2024
22	PAYE, NIC and CIS payment (electronic): quarter-end 5 January 2024
30	Non-resident landlord scheme: payment of tax for the quarter ended 31 December 2023
31	Corporation Tax returns: 31 January 2023 year ends
31	Self Assessment: 2022-23 online tax returns
31	Self Assessment: amendments to 2021-22 tax returns
31	Self Assessment: 2022-23 balancing payment
31	Self Assessment: first 2023-24 payment on account
31	Self Assessment: file outstanding 2019-20 returns to displace a determination
31	National Insurance: notify of liability to Class 2 NI where self-employment commenced in 2022-23
31	National Insurance: Form CA72A (deferral) for the self-employed
31	IR35: amend or correct 2022-23 deemed payment on employer return and pay any balance of PAYE/NIC
31	EFRBS: report schemes starting in 2022-23
31	Plastic Packaging Tax: return and payment quarter-end 31 December

1 January	Audio-visual reliefs: The film, TV and video games tax reliefs will be reformed into an Audio-Visual Expenditure Credit and Video Games Expenditure Credit with headline tax credits of 39% for film and television and 34% for video games.
1 January	VAT: zero rate on women’s sanitary products extended to Include reusable period underwear.
6 January	National Insurance: Class 1 primary main rate decreases to 10%.

Date	Deadline
1	Corporation Tax payment: 30 April 2023 year ends
2	P46(car) electronic or paper: quarter to 5 January 2024
5	Employment intermediaries: report for the quarter to 5 January 2024
5	Employment intermediaries: remove a report for the quarter to 5 October 2023
7	VAT return submission and payment (online): month-end or quarter 31 December 2023
14	National Insurance: Form CA72A (deferral) for the employed
19	PAYE, NIC and CIS payment (postal): month-end 5 February 2024
19	CIS return: payments made to subcontractors in the month to 5 February 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 February 2024
28	Corporation Tax returns: 28 February 2023 year ends

Date	Deadline
1	Corporation Tax payment: 30 June 2023 year ends
5	P46(car) electronic: quarter to 5 April 2024
5	Tax year: 2023-24 tax year ends
5	National Insurance: normal deadline to pay voluntary Class 2 or Class 3 NI for 2017-18
6	Tax year: 2024-25 tax year begins
7	VAT return submission and payment (online): month-end or quarter 28 February 2024
14	CT61: return and payment for quarter ended 31 March
19	PAYE, NIC and CIS payment (postal): month-end 5 April 2024
19	PAYE, NIC and CIS payment (postal): quarter-end 5 April 2024
19	CIS return: payments made to subcontractors in the month to 5 April 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 April 2024
22	PAYE, NIC and CIS payment (electronic): quarter-end 5 April 2024
30	Plastic Packaging Tax: return and payment quarter-end 31 March
30	Corporation Tax returns: 30 April 2023 year ends
30	Annual Tax on Enveloped Dwellings: return and payment (or relief declaration) for properties within the scope of ATED on 1 April
30	Non-resident landlord scheme: payment of tax for the quarter ended 31 March 2024
30	Inheritance Tax: payment of IHT on lifetime transfers between 6 April and 30 September 2023

Date	Tax measure/event
1 April	R&D (companies): merger of the SME and RDEC schemes.
6 April	Income Tax: Dividend allowance decreases to £500.
6 April	Capital Gains Tax: Annual Exemption decreases to £3,000 for individuals and personal representatives, and £1,500 for most trustees.
6 April	Pensions: HMRC will top-up payments directly to individuals who save into an occupational pension under net pay arrangements but whose total taxable income is below the personal allowance.
6 April	EMI: deadline for notification of an option extended to 6 July following the end of the tax year.
6 April	Trusts and estates: trusts and estates with income below £500 will no longer be subject to Income Tax. Beneficiaries do not pay tax on income distributed to them within that £500 limit.
6 April	Trusts: the default basic rate and dividend ordinary rates of tax that apply to the first £1,000 of discretionary trust income are removed.
6 April	Cryptoassets: changes to the Self Assessment tax return forms SA108 and SA905 will require amounts in respect of cryptoassets to be separately identified.
6 April	National Insurance: Compulsory Class 2 contributions abolished. Class 4 main rate reduces to 8%.
6 April	Income Tax: Cash basis to be the default method of calculating trading profits.
6 April	Self Assessment: Individuals with income taxed only through Pay As You Earn will no longer be required to file a Self Assessment return from 2024-25.
6 April	Inheritance Tax: scope of Agricultural Property Relief (APR) restricted to property in the UK.

Main Menu

Calendar of tax deadlines and new tax measures

December 2023

January 2024

February 2024

March 2024

April 2024

May 2024

June 2024

July 2024

August 2024

September 2024

October 2024

November 2024

Further ahead

Past 12 months

What's new?

Date	Deadline
1	Corporation Tax payment: 31 May 2023 year ends
1	Advisory fuel rates for company car drivers: new rates published
7	VAT return submission and payment (online): month-end or quarter 31 January 2024
19	PAYE, NIC and CIS payment (postal): month-end 5 March 2024
19	CIS return: payments made to subcontractors in the month to 5 March 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 March 2024
31	Corporation Tax returns: 31 March 2023 year ends
31	Annual Tax on Enveloped Dwellings: amend ATED returns for year to 31 March 2023

Date	Deadline
1	Corporation Tax payment: 31 July 2023 year ends
1	VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2024
3	P46(car) paper: quarter to 5 April 2024
5	Employment intermediaries: report for the quarter to 5 April 2024
5	Employment intermediaries: remove a report for the quarter to 5 January 2024
7	VAT return payment: month-end or quarter 31 March 2024
7	VAT return submission (online): month-end or quarter 31 March 2024
19	PAYE, NIC and CIS payment (postal): month-end 5 May 2024
19	CIS return: payments made to subcontractors in the month to 5 May 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 May 2024
31	Corporation Tax returns: 31 May 2023 year ends
31	VAT annual accounting: 31 March stagger VAT return and balancing payment
31	P60: issue to employees
31	Payrolled benefits: provide statement to employees of specified information for payrolled benefits

Date	Deadline
1	Corporation Tax payment: 31 August 2023 year ends
1	Advisory fuel rates for company car drivers: new rates published
7	VAT return submission and payment (online): month-end or quarter 30 April 2024
19	PAYE, NIC and CIS payment (postal): month-end 5 June 2024
19	CIS return: payments made to subcontractors in the month to 5 June 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 June 2024
30	Corporation Tax returns: 30 June 2023 year ends
30	VAT partial exemption: annual adjustment due this quarter for 31 March stagger
30	VAT annual accounting: 30 April stagger VAT return and balancing payment

Date	Deadline
1	Corporation Tax payment: 30 September 2023 year ends
4	Employment-related securities: make good unrecovered PAYE on notional payments to avoid tax charge under s.222 ITEPA 2003
5	PAYE settlement agreement: deadline to agree for 2023-24
5	Non-resident landlord scheme: annual return to HMRC and certificate NRL6 to landlord
6	Employee benefits: P11D and P11D(b) for 2023-24
6	Employee benefits: Make good non-payrolled benefits provided in 2023-24
6	Employment-related securities: 2023-24 ERS annual return
6	Employee share schemes: registration of schemes established in 2023-24
6	Termination payments and benefits: 2023-24 termination payments and benefits report
6	Director loans: close company election under s.187 ITEPA 2003 for all beneficial loans to a director to be treated as a single loan for calculating 2023-24 benefit
7	EFRBS: return of non-cash benefits provided to retired employees in 2023-24
7	VAT return submission and payment (online): month-end or quarter 31 May 2024
14	CT61: return and payment for quarter ended 30 June
19	PAYE, NIC and CIS payment (postal): month-end 5 July 2024
19	PAYE, NIC and CIS payment (postal): quarter-end 5 July 2024
19	Employee benefits: payment of 2023-24 Class 1A NIC (postal)
19	CIS return: payments made to subcontractors in the month to 5 July 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 July 2024
22	PAYE, NIC and CIS payment (electronic): quarter-end 5 July 2024
22	Employee benefits: payment of 2023-24 Class 1A NIC (electronic)
30	Non-resident landlord scheme: payment of tax for the quarter ended 30 June 2024
31	Plastic Packaging Tax: return and payment quarter-end 30 June
31	Corporation Tax returns: 31 July 2023 year ends
31	VAT partial exemption: annual adjustment due this quarter for 30 April stagger
31	VAT annual accounting: 31 May stagger VAT return and balancing payment
31	Self Assessment: second 2023-24 payment on account
31	Pensions: notify scheme administrator to pay Annual allowance charge for 2022-23

Date	Deadline
1	Corporation Tax payment: 31 October 2023 year ends
2	P46(car) electronic or paper: quarter to 5 July 2024
5	Employment intermediaries: report for the quarter to 5 July 2024
5	Employment intermediaries: remove a report for the quarter to 5 April 2024
7	VAT return payment: month or quarter-end 30 June 2024
7	VAT return submission (online): month or quarter-end 30 June 2024
19	PAYE, NIC and CIS payment (postal): month-end 5 August 2024
19	CIS return: payments made to subcontractors in the month to 5 August 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 August 2024
31	Corporation Tax returns: 31 August 2023 year ends
31	VAT partial exemption: annual adjustment due this quarter for 31 May stagger

Date	Deadline
1	Corporation Tax payment: 30 November 2023 year ends
1	Advisory fuel rates for company car drivers: new rates published
7	VAT return submission and payment (online): month or quarter-end 31 July 2024
19	PAYE, NIC and CIS payment (postal): month-end 5 September 2024
19	CIS return: payments made to subcontractors in the month to 5 September 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 September 2024
30	Corporation Tax returns: 30 September 2023 year ends

Date	Deadline
1	Corporation Tax payment: 31 December 2023 year ends
5	Self Assessment: notify HMRC of 2023-24 Chargeability
7	VAT return submission and payment (online): month or quarter-end 31 August 2024
14	CT61: return and payment for the quarter ended 30 September 2024
19	PAYE, NIC and CIS payment (postal): month-end 5 October 2024
19	PAYE, NIC and CIS payment (postal): quarter-end 5 October 2024
19	PAYE settlement agreement: payment of 2023-24 Class 1B NIC and tax (postal)
19	CIS return: payments made to subcontractors in the month to 5 October 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 October 2024
22	PAYE, NIC and CIS payment (electronic): quarter-end 5 October 2024
22	PAYE settlement agreement: payment of 2023-24 Class 1B NIC and tax (electronic)
30	Non-resident landlord scheme: payment of tax for the quarter ended 30 September 2024
31	Plastic Packaging Tax: return and payment quarter-end 30 September 2024
31	Corporation Tax returns: 31 October 2023 year ends
31	Self Assessment: 2023-24 paper tax returns

Date	Deadline
1	Corporation Tax payment: 31 January 2024 year ends
2	P46(car) electronic or paper: quarter to 5 October 2024
5	Employment intermediaries: report for the quarter to 5 October 2024
5	Employment intermediaries: remove a report for the quarter to 5 July 2024
7	VAT return submission and payment (online): month or quarter-end 30 September 2024
19	PAYE, NIC and CIS payment (postal): month-end 5 November 2024
19	CIS return: payments made to subcontractors in the month to 5 November 2024
22	PAYE, NIC and CIS payment (electronic): month-end 5 November 2024
30	Corporation Tax returns: 30 November 2023 year ends

Date	Tax measure/event
31 March	Stamp Duty Land Tax: cuts introduced on 23 September 2022 reversed.
1 April	Vehicle Excise Duty: electric cars, vans and motorcycles will begin to pay VED in the same way as petrol and diesel vehicles.
1 April	Theatre Tax Relief: rates decrease to 30% (non-touring) and 35% (touring).
1 April	Orchestra Tax Relief: rate decreases to 35%.
1 April	Museum and Galleries Exhibition Tax Relief: rates decrease to 30% (non-touring) and 35% (touring).
March/April	Capital Allowances: 100% First Year Allowance for electric vehicle charge points, zero-emissions goods vehicles and zero-emissions cars due to end on 31 March 2025 for Corporation Tax purposes and 5 April 2025 for Income Tax purposes.
5 April	National Insurance: Extended deadline to pay voluntary Class 3 NICs for April 2006 to April 2016 for certain individuals
5 April	National Insurance: Relief for employers of veterans ceases.
October	Scottish Deposit Return Scheme: introduced

Date	Deadline
1	Corporation Tax payment: 31 January 2023 year ends
2	P46(car) electronic or paper: quarter to 5 October 2023
5	Employment intermediaries: report for the quarter to 5 October 2023
5	Employment intermediaries: remove a report for the quarter to 5 July 2023
7	VAT return submission and payment (online): month or quarter-end 30 September 2023
19	PAYE, NIC and CIS payment (postal): month-end 5 November 2023
19	CIS return: payments made to subcontractors in the month to 5 November 2023
22	PAYE, NIC and CIS payment (electronic): month-end 5 November 2023
30	Corporation Tax returns: 30 November 2022 year ends

Date	Tax measure/event
6 April	Pensions: increase of the Normal Minimum Pension Age (NMPA) from 55 to 57.

Date	Tax measure/event
1 April	Corporation Tax: rate increases to 25% where chargeable profits exceed £250,000. 19% where profits are £50,000 or less. 25% rate applies for profits between £50,000 and £250,000 with marginal relief .
1 April	Council Tax and Business Rates: maximum Council Tax on second homes and long-term empty properties in Wales increases to 300%. Qualifying criteria strengthened for self-catering accommodation to be liable for Business Rates in England and Wales.
1 April	Capital Allowances: 100% 'full expensing' First Year Allowance (FYA) and associated 50% FYA for special rate expenditure for companies introduced.
1 April	Research and Development Tax Relief: scope expanded to include cloud computing and data costs.
1 April	Research and Development Tax Relief: an increased tax credit of 14.5% will be available to loss-making SMEs that are R&D intensive.
1 April	Diverted Profits Tax: rate of tax increases to 31%.
1 April	Plastic Packaging Tax: The rate of PPT will increase from £200 per tonne to £210.82 per tonne.
5 April	Basis period reform: trading profits of the self-employed and partners will be allocated to tax years regardless of the business’ accounting period end date.
6 April	Income Tax: Additional rate threshold decreases to £125,140. Dividend allowance decreases to £1,000.
6 April	Capital Gains Tax: Annual Exemption decreases to £6,000 for individuals and personal representatives, and £3,000 for most trustees. The CGT proceeds reporting limit is set at £50,000.
6 April	Capital Gains Tax: extension of the time limits for transferring assets at no gain/no loss between separating partners.
6 April	Capital Gains Tax: legislative changes to ensure Roll-over Relief and Private Residence Relief are available to LLPs and Scottish partnerships which hold title to land.
6 April	Pensions: lifetime allowance charge is abolished.
6 April	Pensions: Annual Allowance (AA) increases to £60,000. Money purchase AA and tapered AA both increase to £10,000.
6 April	EMI: Simplification measures surrounding the option agreement and working time declaration.
6 April	CSOP: qualifying companies will be able to issue up to £60,000 of CSOP options to employees (previously £30,000). Removal of the 'worth having' condition.
6 April	SEIS: limits increase: investee limit to £250,000, gross asset limit to £350,000, trading time limit to three years, investor limit to £200,000.

Date	Tax measure/event
15	Spring Budget 2023
15	Gift Aid: a restriction on charitable tax reliefs so that they only apply to UK charities and Community Amateur Sports Clubs is introduced, subject to a transitional period to April 2024.
15	Tax repayments: taxpayers can no longer legally assign their Income Tax repayments to a third party such as an agent.
23	Spring Finance Bill 2023
31	Super-deduction and SR Allowance: due to end on 31 March 2023.

Date	Deadline
1	Corporation Tax payment: 31 October 2022 year ends
2	P46(car) electronic or paper: quarter to 5 July 2023
5	Employment intermediaries: report for the quarter to 5 July 2023
5	Employment intermediaries: remove a report for the quarter to 5 April 2023
7	VAT return payment: month or quarter-end 30 June 2023
7	VAT return submission (online): month or quarter-end 30 June 2023
18	PAYE, NIC and CIS payment (postal): month-end 5 August 2023
19	CIS return: payments made to subcontractors in the month to 5 August 2023
22	PAYE, NIC and CIS payment (electronic): month-end 5 August 2023
31	Corporation Tax returns: 31 August 2022 year ends
31	VAT partial exemption: annual adjustment due this quarter for 31 May stagger

Date	Deadline
1	Corporation Tax payment: 31 August 2022 year ends
1	Advisory fuel rates for company car drivers: new rates published
7	VAT return submission and payment (online): month-end or quarter 30 April 2023
19	PAYE, NIC and CIS payment (postal): month-end 5 June 2023
19	CIS return: payments made to subcontractors in the month to 5 June 2023
22	PAYE, NIC and CIS payment (electronic): month-end 5 June 2023
30	Corporation Tax returns: 30 June 2022 year ends
30	VAT partial exemption: annual adjustment due this quarter for 31 March stagger
30	VAT annual accounting: 30 April stagger VAT return and balancing payment

Date	Deadline
1	Corporation Tax payment: 31 July 2022 year ends
1	VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2023
3	P46(car) paper: quarter to 5 April 2023
5	Employment intermediaries: report for the quarter to 5 April 2023
5	Employment intermediaries: remove a report for the quarter to 5 January 2023
6	VAT return payment: month-end or quarter 31 March 2023
7	VAT return submission (online): month-end or quarter 31 March 2023
19	PAYE, NIC and CIS payment (postal): month-end 5 May 2023
19	CIS return: payments made to subcontractors in the month to 5 May 2023
22	PAYE, NIC and CIS payment (electronic): month-end 5 May 2023
31	Corporation Tax returns: 31 May 2022 year ends
31	VAT annual accounting: 31 March stagger VAT return and balancing payment
31	P60: issue to employees
31	Payrolled benefits: provide statement to employees of specified information for payrolled benefits

Date	Deadline
1	Corporation Tax payment: 30 June 2022 year ends
5	P46(car) electronic: quarter to 5 April 2023
5	Tax year: 2022-23 tax year ends
5	National Insurance: normal deadline to pay voluntary Class 2 or Class 3 NI for 2016-17
6	Tax year: 2023-24 tax year begins
7	VAT return submission and payment (online): month-end or quarter 28 February 2023
14	CT61: return and payment for quarter ended 31 March
19	PAYE, NIC and CIS payment (postal): month-end 5 April 2023
19	PAYE, NIC and CIS payment (postal): quarter-end 5 April 2023
19	CIS return: payments made to subcontractors in the month to 5 April 2023
22	PAYE, NIC and CIS payment (electronic): month-end 5 April 2023
22	PAYE, NIC and CIS payment (electronic): quarter-end 5 April 2023
28	Plastic Packaging Tax: return and payment quarter-end 31 March
30	Corporation Tax returns: 30 April 2022 year ends
30	Annual Tax on Enveloped Dwellings: return and payment (or relief declaration) for properties within the scope of ATED on 1 April
30	Non-resident landlord scheme: payment of tax for the quarter ended 31 March 2023
30	Inheritance Tax: payment of IHT on lifetime transfers between 6 April and 30 September 2022

Date	Deadline
1	Corporation Tax payment: 31 May 2022 year ends
1	Advisory fuel rates for company car drivers: new rates published
7	VAT return submission and payment (online): month-end or quarter 31 January 2023
17	PAYE, NIC and CIS payment (postal): month-end 5 March 2023
19	CIS return: payments made to subcontractors in the month to 5 March 2023
22	PAYE, NIC and CIS payment (electronic): month-end 5 March 2023
31	Corporation Tax returns: 31 March 2022 year ends
31	Annual Tax on Enveloped Dwellings: amend ATED returns for year to 31 March 2022

Date	Deadline
1	Corporation Tax payment: 30 April 2022 year ends
2	P46(car) electronic or paper: quarter to 5 January 2023
5	Employment intermediaries: report for the quarter to 5 January 2023
5	Employment intermediaries: remove a report for the quarter to 5 October 2022
7	VAT return submission and payment (online): month-end or quarter 31 December 2022
14	National Insurance: Form CA72A (deferral) for the employed
17	PAYE, NIC and CIS payment (postal): month-end 5 February 2023
19	CIS return: payments made to subcontractors in the month to 5 February 2023
22	PAYE, NIC and CIS payment (electronic): month-end 5 February 2023
28	Corporation Tax returns: 28 February 2022 year ends

Date	Deadline
1	Corporation Tax payment: 31 March 2022 year ends
7	VAT return submission and payment (online): month-end or quarter 30 November 2022
14	CT61: return and payment for quarter ended 31 December
19	PAYE, NIC and CIS payment (postal): month-end 5 January 2023
19	PAYE, NIC and CIS payment (postal): quarter-end 5 January 2023
19	CIS return: payments made to subcontractors in the month to 5 January 2023
20	PAYE, NIC and CIS payment (electronic): month-end 5 January 2023
20	PAYE, NIC and CIS payment (electronic): quarter-end 5 January 2023
30	Non-resident landlord scheme: payment of tax for the quarter ended 31 December 2022
31	Corporation Tax returns: 31 January 2022 year ends
31	Self Assessment: 2021-22 online tax returns
31	Self Assessment: amendments to 2020-21 tax returns
31	Self Assessment: 2021-22 balancing payment
31	Self Assessment: first 2022-23 payment on account
31	Self Assessment: file outstanding 2018-19 returns to displace a determination
31	National Insurance: notify of liability to Class 2 NI where self-employment commenced in 2021-22
31	National Insurance: Form CA72A (deferral) for the self-employed
31	IR35: amend or correct 2021-22 deemed payment on employer return and pay any balance of PAYE/NIC
31	EFRBS: report schemes starting in 2021-22
31	Plastic Packaging Tax: return and payment quarter-end 31 December

Date	Tax measure/event
1	VAT late submission and late payment penalties: new regime for VAT registered businesses.

Date	Deadline
1	Corporation Tax payment: 31 January 2022 year ends
2	P46(car) electronic or paper: quarter to 5 October 2022
5	Employment intermediaries: report for the quarter to 5 October 2022
5	Employment intermediaries: remove a report for the quarter to 5 July 2022
7	VAT return submission and payment (online): month or quarter-end 30 September 2022
19	PAYE, NIC and CIS payment (postal): month-end 5 November 2022
19	CIS return: payments made to subcontractors in the month to 5 November 2022
22	PAYE, NIC and CIS payment (electronic): month-end 5 November 2022
30	Corporation Tax returns: 30 November 2021 year ends

Date	Tax measure/event
6	National Insurance: the 1.25% increase in NICs rates which has applied since 6 April 2022 is reversed.
17	Autumn Statement