Calendar of tax deadlines and new tax measures

When do common recurring tax deadlines fall? What other tax significant events are upcoming? What do I need to remember this month? 

This is a freeview 'At a glance' rolling calendar of common recurring tax deadlines, significant new tax measures and other tax significant events. 

April 2024

Tax deadlines

Date

Deadline

1

Corporation Tax payment: 30 June 2023 year ends

5

P46(car) electronic: quarter to 5 April 2024

5

Tax year: 2023-24 tax year ends

5

National Insurance: normal deadline to pay voluntary Class 2 or Class 3 NI for 2017-18

6

Tax year: 2024-25 tax year begins

7

VAT return submission and payment (online): month-end or quarter 28 February 2024

14

CT61: return and payment for quarter ended 31 March

19

PAYE, NIC and CIS payment (postal): month-end 5 April 2024

19

PAYE, NIC and CIS payment (postal): quarter-end 5 April 2024

19

CIS return: payments made to subcontractors in the month to 5 April 2024

22

PAYE, NIC and CIS payment (electronic): month-end 5 April 2024

22

PAYE, NIC and CIS payment (electronic): quarter-end 5 April 2024

30

Plastic Packaging Tax: return and payment quarter-end 31 March

30

Corporation Tax returns: 30 April 2023 year ends

30

Annual Tax on Enveloped Dwellings: return and payment (or relief declaration) for properties within the scope of ATED on 1 April

30

Non-resident landlord scheme: payment of tax for the quarter ended 31 March 2024

30

Inheritance Tax: payment of IHT on lifetime transfers between 6 April and 30 September 2023

 

New tax measures and other tax-significant events

Date

Tax measure/event
1 R&D (companies): merger of the SME and RDEC schemes. 
1 VAT: registration threshold increases to £90,000, deregistration threshold increases to £88,000. 

6

Income Tax: Dividend allowance decreases to £500. 

6

Capital Gains Tax: Annual Exemption decreases to £3,000 for individuals and personal representatives, and £1,500 for most trustees.

6

Pensions: HMRC will top-up payments directly to individuals who save into an occupational pension under net pay arrangements but whose total taxable income is below the personal allowance.

6

EMI: deadline for notification of an option extended to 6 July following the end of the tax year.
6 Trusts and estates: trusts and estates with income below £500 will no longer be subject to Income Tax. Beneficiaries do not pay tax on income distributed to them within that £500 limit. 
6 Trusts: the default basic rate and dividend ordinary rates of tax that apply to the first £1,000 of discretionary trust income are removed. 
6 Cryptoassets: changes to the Self Assessment tax return forms SA108 and SA905 will require amounts in respect of cryptoassets to be separately identified.
6 National Insurance: Compulsory Class 2 contributions abolished. Class 4 main rate reduces to 6%. Class 1 main rate reduces to 8%. 
6 Income Tax: Cash basis to be the default method of calculating trading profits. 
6 Self Assessment: Individuals with income taxed only through Pay As You Earn will no longer be required to file a Self Assessment return from 2024-25.
6 Inheritance Tax: scope of Agricultural Property Relief (APR) restricted to property in the UK.
6 Capital Gains Tax: higher rate of CGT reduces from 28% to 24% for residential property disposals.  
6 High-Income Child Benefit Charge: threshold increases to £60,000. Charge of 100% where income exceeds £80,000.

Notes

For more key tax announcements in greater detail see: 

This calendar does not include:

Small acorn
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