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