PAY AND FILE SUMMARY

The following is a summary of upcoming pay and file dates:

INCOME TAX

31 October 2023

Filing date of 2022 return of income (self-assessed individuals)

 31 October 2023

Pay preliminary income tax for 2023 (self-assessed individuals)

16 November 2023

On-Line pay and file date for 2022 return of income

CAPITAL GAINS TAX

15 December 2023

Payment of Capital Gains Tax for  the disposal of assets made from 01 January 2023 to 30 November 2023

31 January 2023

Payment of Capital Gains Tax for the disposal of assets made  from 01 December 2023 to 31 December 2023

CORPORATION TAX

23 December 2023

Filing date for Corporation Tax returns for accounting periods ending in March 2023

23 December 2023

Balancing payment of Corporation Tax for Accounting periods ending in March 2023

The following is a summary of upcoming pay and file dates:

INCOME TAX

Filing date of 2022 return of income                         31 October 2023

(self-assessed individuals)

Pay preliminary income tax for 2023                         31 October 2023

(self-assessed individuals)

On-Line pay and file date for 2022                            16 November 2023

return of income

CAPITAL GAINS TAX

Payment of Capital Gains Tax for

the disposal of assets made from                               15 December 2023

01 January 2023 to 30 November 2023

Payment of Capital Gains Tax for the disposal of assets made from                                       31 January 2023

01 December 2023 to 31 December 2023

CORPORATION TAX

Filing date for Corporation Tax

returns for accounting periods                                     23 December 2023

ending in March 2023

Balancing payment of Corporation

Tax for Accounting periods ending                            23 December 2023

in March 2023