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