October Tax Dates

A summary of the main tax dates and deadlines in October.

What’s due and when

1     Corporation Tax payment 31 December 2021 year-end

5     Deadline to notify HMRC of 2021/22 tax liability where returns are not currently
       submitted

       A penalty can be avoided if the tax owed is paid no later than 31 January 2023

7     Electronic VAT return and payment due for the VAT quarter ended 30 August
       2022

19   PAYE & NIC deductions, and CIS return and tax, for month to 5/10/22 (due
       22/10 if you pay electronically)

22   PAYE, NIC, and CIS payment (electronic): month-end 5 October 2022

31   Corporation Tax returns submission: 31 October 2021 year ends. All paper-
       based Self-Assessment 2021/22 Tax Returns must be received by HMRC.