##OPENTAG##
Having problems viewing this email? View it in your browser

R&D relief guidance under review

Reforms to R&D come into effect on 1 April.

What's changing?

Slow retail growth expected for 2023

Number of shop closures hits a five-year high.

Does this affect you?

Over 3,000 tax returns filed on Christmas Day

4 Jan

Over 22,000 self-assessments were submitted between 24 and 26 December.

Read full story

HMRC raises tax debt interest rates

3 Jan

The 0.5% increase will come into effect on 6 January.

What you need to know

Charity Commission expands annual return question set

23 Dec

The 2023 annual return has been updated in response to sector feedback.

Does this apply to you?

Total tax take falls in November

22 Dec

Tax receipts were down by £5.3 billion compared to October 2022.

Find out more

Spring Budget set for 15 March 2023

21 Dec

The budget will be accompanied by a forecast from the OBR.

Read more

Dates and Deadlines

2023-01-07
VAT return
Due date for VAT returns and payments for quarter ending 30 November.
2023-01-19
Employers’ monthly PAYE (cheque)
Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from December 2022.
2023-01-19
Employers’ quarterly PAYE (cheque)
Monthly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2022/23.
2023-01-21
Intrastat
Due date for payment of supplementary declarations for December 2022.
2023-01-22
Employers’ monthly PAYE (online)
Monthly deadline for online payments of PAYE, Class 1 NICs and student loan deductions from December 2022.
2023-01-22
Employers’ quarterly PAYE (online)
Quarterly deadline for postal payments of PAYE, Class 1 NICs and student loan deductions from Q3 2022/23.
2023-01-22
CIS return (online)
Monthly CIS deadline for online returns following the last month.
2023-01-31
Balancing payment
Midnight deadline to pay any outstanding tax you owe from 2021/22.
2023-01-31
First payment on account
Midnight deadline to pay half of any tax owed for 2022/23.
2023-01-31
Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 January 2022 to be submitted to HMRC.

Copyright © 2023 AMS Accountancy. All rights reserved.

Company Registration No 4097153
Registered in England and Wales

AMS Accountancy

Delta 606
Welton Road
Swindon
Wiltshire
SN5 7XF