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October Key Dates
Newsletter issue – October 2023
1st
- HMRC’s Advisory Fuel Rates (published in September) must be implemented by employers by the date
5th
- The deadline for individuals, trusts and partnerships to notify HMRC of the need to register for Self-Assessment (2022/23 tax year)
15th
- If a US expatriate had a 2022 federal tax return extension agreed, 15 October 2023 is the deadline for filing. Note that 15 October 2023 is a Sunday and the due date is delayed until the next business day (the 16th)
19th
- Deadline for sending the Employer Payment Summary (EPS) for tax month ending 05 October 2023
- Deadline for paying HMRC all PAYE, NICs, Student Loans and CIS deductions (less child-related statutory payments) if paying by a non-electronic method
- Deadline for paying HMRC the tax and Class 1B National Insurance Contributions (on PAYE Settlement Agreements) if paying by a non-electronic method
22nd
- Deadline for paying HMRC all PAYE, NICs, Student Loans and CIS deductions (less child-related statutory payments) if paying electronically. 22 October 2023 is a Sunday and HMRC must have cleared funds on or before this date so ensure you submit by Friday the 20th
- Deadline for paying HMRC the tax and Class 1B National Insurance Contributions (on PAYE Settlement Agreements) if paying electronically. 22 October 2023 is a Sunday and HMRC must have cleared funds on or before this date so ensure you submit by Friday the 20th
31st
- The filing deadline for paper Self-Assessment tax returns (individuals, trusts and partnerships