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