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Tax Tables

Key Dates
(Self Assesment, PAYE and CIS)

In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end.

Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

July 2024

  • 5 July 2024 - PAYE Settlement Agreements (PSAs) for 2023/24 must be agreed with HMRC.
  • 6 July 2024 - Close companies providing beneficial loans to a director must elect for all loans to be treated as a single loan by this date to calculate benefits in kind.
  • 6 July 2024 - Copies of 2023/24 P11d documents should be issued to employees and forms submitted to HMRC.
  • 7 July 2024 - VAT returns and payments due for Accounting Quarter period ending 31 May.
  • 22 July 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, as well as Class 1A NIC owed on expenses or benefits.
  • 31 July 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2023.
  • 31 July 2024 - The second payment on account for the 2023/24 tax year is due.
  • 31 July 2024 - Corporation Tax returns due for accounting periods ended 31 July 2023.

August 2024

  • 1 August 2024 - Taxpayers who have not paid remaining tax liabilities face a further five per cent penalty, in addition to the five per cent penalty suffered on amounts outstanding at 1 March 2024.
  • 2 August 2024 - Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
  • 7 August 2024 - VAT returns and payments due for Accounting Quarter period ending 30 June.
  • 22 August 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 31 August 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2023.
  • 31 August 2024 - Corporation Tax returns due for accounting periods ended 31 August 2023.

September 2024

  • 7 September 2024 - VAT returns and payments due for Accounting Quarter period ending 31 July.
  • 22 September 2024- Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 September 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 31 December 2023.
  • 30 September 2024 - Corporation Tax returns due for accounting periods ended 30 September 2023.

October 2024

  • 1 October 2024 - The Employment (Allocation of Tips) Act 2023 comes fully into force.
  • 5 October 2024 - Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2022/23.
  • 7 October 2024 - VAT returns and payments due for Accounting Quarter period ending 31 August.
  • 22 October 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
  • 31 October 2024 - Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
  • 31 October 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2024.
  • 31 October 2024 - Corporation Tax returns due for accounting periods ended 31 October 2023.

November 2024

  • 2 November 2024 - Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
  • 7 November 2024 - VAT returns and payments due for Accounting Quarter period ending 30 September.
  • 22 November 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 November 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2024.
  • 30 November 2024 - Corporation Tax returns due for accounting periods ended 30 November 2023.

December 2024

  • 1 December 2024 - New Advisory Fuel Rates (AFR) applies for company car users.
  • 7 December 2024 - VAT returns and payments due for Accounting Quarter period ending 31 October.
  • 17 December 2024 – The latest Parliament can be dissolved for a general election.
  • 22 December 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
  • 30 December 2024 - Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
  • 31 December 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2024.
  • 31 December 2024 - Corporation Tax returns due for accounting periods ended 31 December 2023.

 

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