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.
January 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 March 2024 year ends |
|
7 |
VAT return submission and payment (online): month-end or quarter 30 November 2024 |
|
14 |
CT61: return and payment for quarter ended 31 December |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 January 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 January 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 January 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 January 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 January 2025 |
|
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 31 December 2024 |
|
31 |
Corporation Tax returns: 31 January 2024 year ends |
|
31 |
Self Assessment: 2023-24 online tax returns |
|
31 |
Self Assessment: amendments to 2022-23 tax returns |
|
31 |
Self Assessment: 2023-24 balancing payment |
|
31 |
Self Assessment: first 2024-25 payment on account |
|
31 |
Self Assessment: file outstanding 2020-21 returns to displace a determination |
|
31 |
National Insurance: notify of liability to Class 2 NI where self-employment commenced in 2023-24 |
|
31 |
National Insurance: Form CA72A (deferral) for the self-employed |
|
31 |
IR35: amend or correct 2023-24 deemed payment on employer return and pay any balance of PAYE/NIC |
|
31 |
EFRBS: report schemes starting in 2023-24 |
|
31 |
Plastic Packaging Tax: return and payment quarter-end 31 December |
New tax measures and other tax-significant events
|
1 |
VAT: education services, vocational training and boarding services supplied by a private school become subject to VAT at the standard rate. |
February 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 30 April 2024 year ends |
|
2 |
P46(car) electronic or paper: quarter to 5 January 2025 |
|
5 |
Employment intermediaries: report for the quarter to 5 January 2025 |
|
5 |
Employment intermediaries: remove a report for the quarter to 5 October 2024 |
|
7 |
VAT return submission and payment (online): month-end or quarter 31 December 2024 |
|
14 |
National Insurance: Form CA72A (deferral) for the employed |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 February 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 February 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 February 2025 |
|
28 |
Corporation Tax returns: 28 February 2024 year ends |
March 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 May 2024 year ends |
|
1 |
Advisory fuel rates for company car drivers: new rates published |
|
7 |
VAT return submission and payment (online): month-end or quarter 31 January 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 March 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 March 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 March 2025 |
|
31 |
Corporation Tax returns: 31 March 2024 year ends |
|
31 |
Annual Tax on Enveloped Dwellings: amend ATED returns for year to 31 March 2024 |
New tax measures and other tax-significant events
|
31 |
Stamp Duty Land Tax: cuts introduced on 23 September 2022 reversed. |
| 31 | Capital Allowances: 100% First Year Allowance for zero-emissions goods vehicles due to end on 31 March 2025 for Corporation Tax purposes. |
April 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 30 June 2024 year ends |
|
5 |
P46(car) electronic: quarter to 5 April 2025 |
|
5 |
Tax year: 2024-25 tax year ends |
|
5 |
National Insurance: normal deadline to pay voluntary Class 2 or Class 3 NI for 2018-19 |
|
6 |
Tax year: 2025-26 tax year begins |
|
7 |
VAT return submission and payment (online): month-end or quarter 28 February 2025 |
|
14 |
CT61: return and payment for quarter ended 31 March 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 April 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 April 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 April 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 April 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 April 2025 |
|
30 |
Plastic Packaging Tax: return and payment quarter-end 31 March 2025 |
|
30 |
Corporation Tax returns: 30 April 2024 year ends |
|
30 |
Annual Tax on Enveloped Dwellings: return and payment (or relief declaration) for properties within the scope of ATED on 1 April 2025 |
|
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 31 March 2025 |
|
30 |
Inheritance Tax: payment of IHT on lifetime transfers between 6 April and 30 September 2024 |
New tax measures and other tax-significant events
|
Date |
Tax measure/event |
|
5 |
Capital Allowances: 100% First Year Allowance for zero-emissions goods vehicles due to end on 5 April 2025 for Income Tax purposes. |
| 5 | National Insurance: Extended deadline to pay voluntary Class 3 NICs for April 2006 to April 2016 for certain individuals |
| 1/6 | Capital Allowances/Benefits in Kind: double cab pick-up vehicles with a payload of one tonne or more will no longer be treated as goods vehicles. |
| 6 | Furnished Holiday Letting: regime abolished |
| 6 | Non-domicile regime: regime abolished and replaced with residence-based regime (including for IHT purposes). |
| 6 | Agricultural Property Relief: extended to environmental land management. |
May 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 July 2024 year ends |
|
1 |
VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2025 |
|
3 |
P46(car) paper: quarter to 5 April 2025 |
|
5 |
Employment intermediaries: report for the quarter to 5 April 2025 |
|
5 |
Employment intermediaries: remove a report for the quarter to 5 January 2025 |
|
7 |
VAT return payment: month-end or quarter 31 March 2025 |
|
7 |
VAT return submission (online): month-end or quarter 31 March 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 May 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 May 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 May 2025 |
|
31 |
Corporation Tax returns: 31 May 2024 year ends |
|
31 |
VAT annual accounting: 31 March stagger VAT return and balancing payment |
|
31 |
P60: issue to employees |
|
31 |
Payrolled benefits: provide statement to employees of specified information for payrolled benefits |
June 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 August 2024 year ends |
|
1 |
Advisory fuel rates for company car drivers: new rates published |
|
7 |
VAT return submission and payment (online): month-end or quarter 30 April 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 June 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 June 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 June 2025 |
|
30 |
Corporation Tax returns: 30 June 2024 year ends |
|
30 |
VAT partial exemption: annual adjustment due this quarter for 31 March stagger |
|
30 |
VAT annual accounting: 30 April stagger VAT return and balancing payment |
July 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 30 September 2024 year ends |
|
4 |
Employment-related securities: make good unrecovered PAYE on notional payments to avoid tax charge under s.222 ITEPA 2003 |
|
5 |
PAYE settlement agreement: deadline to agree for 2024-25 |
|
5 |
Non-resident landlord scheme: annual return to HMRC and certificate NRL6 to landlord |
|
6 |
Employee benefits: P11D and P11D(b) for 2024-25 |
|
6 |
Employee benefits: Make good non-payrolled benefits provided in 2024-25 |
|
6 |
Employment-related securities: 2024-25 ERS annual return |
|
6 |
Employee share schemes: registration of schemes established in 2024-25 |
|
6 |
Termination payments and benefits: 2024-25 termination payments and benefits report |
|
6 |
Director loans: close company election under s.187 ITEPA 2003 for all beneficial loans to a director to be treated as a single loan for calculating 2024-25 benefit |
|
7 |
EFRBS: return of non-cash benefits provided to retired employees in 2024-25 |
|
7 |
VAT return submission and payment (online): month-end or quarter 31 May 2025 |
|
14 |
CT61: return and payment for quarter ended 30 June |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 July 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 July 2025 |
|
19 |
Employee benefits: payment of 2024-25 Class 1A NIC (postal) |
|
19 |
CIS return: payments made to subcontractors in the month to 5 July 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 July 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 July 2025 |
|
22 |
Employee benefits: payment of 2024-25 Class 1A NIC (electronic) |
|
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 30 June 2025 |
|
31 |
Plastic Packaging Tax: return and payment quarter-end 30 June |
|
31 |
Corporation Tax returns: 31 July 2024 year ends |
|
31 |
VAT partial exemption: annual adjustment due this quarter for 30 April stagger |
|
31 |
VAT annual accounting: 31 May stagger VAT return and balancing payment |
|
31 |
Self Assessment: second 2024-25 payment on account |
|
31 |
Pensions: notify scheme administrator to pay Annual allowance charge for 2023-24 |
August 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 October 2024 year ends |
|
2 |
P46(car) electronic or paper: quarter to 5 July 2025 |
|
5 |
Employment intermediaries: report for the quarter to 5 July 2025 |
|
5 |
Employment intermediaries: remove a report for the quarter to 5 April 2025 |
|
7 |
VAT return payment: month or quarter-end 30 June 2025 |
|
7 |
VAT return submission (online): month or quarter-end 30 June 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 August 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 August 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 August 2025 |
|
31 |
Corporation Tax returns: 31 August 2024 year ends |
|
31 |
VAT partial exemption: annual adjustment due this quarter for 31 May stagger |
September 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 30 November 2024 year ends |
|
1 |
Advisory fuel rates for company car drivers: new rates published |
|
7 |
VAT return submission and payment (online): month or quarter-end 31 July 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 September 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 September 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 September 2025 |
|
30 |
Corporation Tax returns: 30 September 2024 year ends |
| 30 | Economic Crime Levy: payment due date for accounting periods ending in the financial year to 31 March 2025. |
October 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 December 2024 year ends |
|
5 |
Self Assessment: notify HMRC of 2024-25 Chargeability |
|
7 |
VAT return submission and payment (online): month or quarter-end 31 August 2025 |
|
14 |
CT61: return and payment for the quarter ended 30 September 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 October 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 October 2025 |
|
19 |
PAYE settlement agreement: payment of 2024-25 Class 1B NIC and tax (postal) |
|
19 |
CIS return: payments made to subcontractors in the month to 5 October 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 October 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 October 2025 |
|
22 |
PAYE settlement agreement: payment of 2024-25 Class 1B NIC and tax (electronic) |
|
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 30 September 2025 |
|
31 |
Plastic Packaging Tax: return and payment quarter-end 30 September 2025 |
|
31 |
Corporation Tax returns: 31 October 2024 year ends |
|
31 |
Self Assessment: 2024-25 paper tax returns |
November 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 January 2025 year ends |
|
2 |
P46(car) electronic or paper: quarter to 5 October 2025 |
|
5 |
Employment intermediaries: report for the quarter to 5 October 2025 |
|
5 |
Employment intermediaries: remove a report for the quarter to 5 July 2025 |
|
7 |
VAT return submission and payment (online): month or quarter-end 30 September 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 November 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 November 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 November 2025 |
|
30 |
Corporation Tax returns: 30 November 2024 year ends |
December 2025
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 28 February 2025 year ends |
|
1 |
Advisory fuel rates for company car drivers: new rates published |
|
7 |
VAT return submission and payment (online): month or quarter-end 31 October 2025 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 December 2025 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 December 2025 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 December 2025 |
|
30 |
Self Assessment: payment of 2024-25 tax via PAYE coding out online return submission |
|
31 |
Corporation Tax returns: 31 December 2024 year ends |
Further ahead
2026
|
Date |
Tax measure/event |
| 31 March | Capital Allowances: 100% First Year Allowance for electric vehicle charge points and zero-emissions cars due to end on 31 March 2026 for Corporation Tax purposes. |
| 5 April | Capital Allowances: 100% First Year Allowance for electric vehicle charge points and zero-emissions cars due to end on 5 April 2026 for Income Tax purposes. |
| 5 April | National Insurance: Relief for employers of veterans ceases. |
|
6 April |
Making Tax Digital for Income Tax: self-employed businesses and landlords with business turnover above £50,000 report under Making Tax Digital for Income Tax Self Assessment. |
| 6 April |
Late submission and late payment penalties: new regime for taxpayers in Income Tax Self Assessment (ITSA) with business turnover above £50,000 who are required to submit digital quarterly updates through MTD. |
| 6 April | Payrolling benefits: becomes mandatory. |
| 6 April | Inheritance Tax: 100% rates of Business Property Relief and Agricultural Property Relief capped to a combined £1m. Relief of 50% on the excess. |
| 6 April | Inheritance Tax: Business Property Relief reduced to 50% on shares designated as 'not listed' on the markets of recognised stock exchanges, such as the Alternative Investment Market (AIM). |
| 6 April | Carried interest: taxed under the Income Tax framework, as trading profits from a deemed trade. |
| April | Mandatory registration of tax advisers who interact with HMRC on behalf of clients. |
2027
|
Date |
Tax measure/event |
|
6 April |
Making Tax Digital for Income Tax: self-employed businesses and landlords with business turnover above £30,000 report under Making Tax Digital for Income Tax Self Assessment. |
| 6 April |
Late submission and late payment penalties: new regime for taxpayers in Income Tax Self Assessment (ITSA) with business turnover above £30,000 who are required to submit digital quarterly updates through MTD. |
| 6 April | Inheritance Tax: unused pension funds and death benefits payable from a pension become part of the estate for IHT purposes. |
| October | Deposit Return Scheme: introduction |
2028
|
Date |
Tax measure/event |
|
6 April |
Pensions: increase of the Normal Minimum Pension Age (NMPA) from 55 to 57. |
Past 12 months
December 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 28 February 2024 year ends |
|
1 |
Advisory fuel rates for company car drivers: new rates published |
|
7 |
VAT return submission and payment (online): month or quarter-end 31 October 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 December 2024 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 December 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 December 2024 |
|
30 |
Self Assessment: payment of 2023-24 tax via PAYE coding out online return submission |
|
31 |
Corporation Tax returns: 31 December 2023 year ends |
New tax measures and other tax-significant events
|
4 |
|
| 10 | Welsh Budget |
November 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 January 2024 year ends |
|
2 |
P46(car) electronic or paper: quarter to 5 October 2024 |
|
5 |
Employment intermediaries: report for the quarter to 5 October 2024 |
|
5 |
Employment intermediaries: remove a report for the quarter to 5 July 2024 |
|
7 |
VAT return submission and payment (online): month or quarter-end 30 September 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 November 2024 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 November 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 November 2024 |
|
30 |
Corporation Tax returns: 30 November 2023 year ends |
October 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 December 2023 year ends |
|
5 |
Self Assessment: notify HMRC of 2023-24 Chargeability |
|
7 |
VAT return submission and payment (online): month or quarter-end 31 August 2024 |
|
14 |
CT61: return and payment for the quarter ended 30 September 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 October 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 October 2024 |
|
19 |
PAYE settlement agreement: payment of 2023-24 Class 1B NIC and tax (postal) |
|
19 |
CIS return: payments made to subcontractors in the month to 5 October 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 October 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 October 2024 |
|
22 |
PAYE settlement agreement: payment of 2023-24 Class 1B NIC and tax (electronic) |
|
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 30 September 2024 |
|
31 |
Plastic Packaging Tax: return and payment quarter-end 30 September 2024 |
|
31 |
Corporation Tax returns: 31 October 2023 year ends |
|
31 |
Self Assessment: 2023-24 paper tax returns |
New tax measures and other tax-significant events
|
30 |
September 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 30 November 2023 year ends |
|
1 |
Advisory fuel rates for company car drivers: new rates published |
|
7 |
VAT return submission and payment (online): month or quarter-end 31 July 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 September 2024 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 September 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 September 2024 |
|
30 |
Corporation Tax returns: 30 September 2023 year ends |
| 30 | Economic Crime Levy: payment due date for accounting periods ending in the financial year to 31 March 2024. |
August 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 October 2023 year ends |
|
2 |
P46(car) electronic or paper: quarter to 5 July 2024 |
|
5 |
Employment intermediaries: report for the quarter to 5 July 2024 |
|
5 |
Employment intermediaries: remove a report for the quarter to 5 April 2024 |
|
7 |
VAT return payment: month or quarter-end 30 June 2024 |
|
7 |
VAT return submission (online): month or quarter-end 30 June 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 August 2024 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 August 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 August 2024 |
|
31 |
Corporation Tax returns: 31 August 2023 year ends |
|
31 |
VAT partial exemption: annual adjustment due this quarter for 31 May stagger |
July 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 30 September 2023 year ends |
|
4 |
Employment-related securities: make good unrecovered PAYE on notional payments to avoid tax charge under s.222 ITEPA 2003 |
|
5 |
PAYE settlement agreement: deadline to agree for 2023-24 |
|
5 |
Non-resident landlord scheme: annual return to HMRC and certificate NRL6 to landlord |
|
6 |
Employee benefits: P11D and P11D(b) for 2023-24 |
|
6 |
Employee benefits: Make good non-payrolled benefits provided in 2023-24 |
|
6 |
Employment-related securities: 2023-24 ERS annual return |
|
6 |
Employee share schemes: registration of schemes established in 2023-24 |
|
6 |
Termination payments and benefits: 2023-24 termination payments and benefits report |
|
6 |
Director loans: close company election under s.187 ITEPA 2003 for all beneficial loans to a director to be treated as a single loan for calculating 2023-24 benefit |
|
7 |
EFRBS: return of non-cash benefits provided to retired employees in 2023-24 |
|
7 |
VAT return submission and payment (online): month-end or quarter 31 May 2024 |
|
14 |
CT61: return and payment for quarter ended 30 June |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 July 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 July 2024 |
|
19 |
Employee benefits: payment of 2023-24 Class 1A NIC (postal) |
|
19 |
CIS return: payments made to subcontractors in the month to 5 July 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 July 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 July 2024 |
|
22 |
Employee benefits: payment of 2023-24 Class 1A NIC (electronic) |
|
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 30 June 2024 |
|
31 |
Plastic Packaging Tax: return and payment quarter-end 30 June |
|
31 |
Corporation Tax returns: 31 July 2023 year ends |
|
31 |
VAT partial exemption: annual adjustment due this quarter for 30 April stagger |
|
31 |
VAT annual accounting: 31 May stagger VAT return and balancing payment |
|
31 |
Self Assessment: second 2023-24 payment on account |
|
31 |
Pensions: notify scheme administrator to pay Annual allowance charge for 2022-23 |
June 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 August 2023 year ends |
|
1 |
Advisory fuel rates for company car drivers: new rates published |
|
7 |
VAT return submission and payment (online): month-end or quarter 30 April 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 June 2024 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 June 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 June 2024 |
|
30 |
Corporation Tax returns: 30 June 2023 year ends |
|
30 |
VAT partial exemption: annual adjustment due this quarter for 31 March stagger |
|
30 |
VAT annual accounting: 30 April stagger VAT return and balancing payment |
New tax measures and other tax-significant events
|
1 |
Stamp Duty Land Tax: Multiple Dwellings Relief abolished |
May 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 July 2023 year ends |
|
1 |
VAT fuel scale charge: new rates apply from the next VAT period beginning on or after 1 May 2024 |
|
3 |
P46(car) paper: quarter to 5 April 2024 |
|
5 |
Employment intermediaries: report for the quarter to 5 April 2024 |
|
5 |
Employment intermediaries: remove a report for the quarter to 5 January 2024 |
|
7 |
VAT return payment: month-end or quarter 31 March 2024 |
|
7 |
VAT return submission (online): month-end or quarter 31 March 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 May 2024 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 May 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 May 2024 |
|
31 |
Corporation Tax returns: 31 May 2023 year ends |
|
31 |
VAT annual accounting: 31 March stagger VAT return and balancing payment |
|
31 |
P60: issue to employees |
|
31 |
Payrolled benefits: provide statement to employees of specified information for payrolled benefits |
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. |
March 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 May 2023 year ends |
|
1 |
Advisory fuel rates for company car drivers: new rates published |
|
7 |
VAT return submission and payment (online): month-end or quarter 31 January 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 March 2024 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 March 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 March 2024 |
|
31 |
Corporation Tax returns: 31 March 2023 year ends |
|
31 |
Annual Tax on Enveloped Dwellings: amend ATED returns for year to 31 March 2023 |
New tax measures and other tax-significant events
|
6 |
February 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 30 April 2023 year ends |
|
2 |
P46(car) electronic or paper: quarter to 5 January 2024 |
|
5 |
Employment intermediaries: report for the quarter to 5 January 2024 |
|
5 |
Employment intermediaries: remove a report for the quarter to 5 October 2023 |
|
7 |
VAT return submission and payment (online): month-end or quarter 31 December 2023 |
|
14 |
National Insurance: Form CA72A (deferral) for the employed |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 February 2024 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 February 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 February 2024 |
|
28 |
Corporation Tax returns: 28 February 2023 year ends |
New tax measures and other tax-significant events
|
1 February |
January 2024
Tax deadlines
|
Date |
Deadline |
|
1 |
Corporation Tax payment: 31 March 2023 year ends |
|
7 |
VAT return submission and payment (online): month-end or quarter 30 November 2023 |
|
14 |
CT61: return and payment for quarter ended 31 December |
|
19 |
PAYE, NIC and CIS payment (postal): month-end 5 January 2024 |
|
19 |
PAYE, NIC and CIS payment (postal): quarter-end 5 January 2024 |
|
19 |
CIS return: payments made to subcontractors in the month to 5 January 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): month-end 5 January 2024 |
|
22 |
PAYE, NIC and CIS payment (electronic): quarter-end 5 January 2024 |
|
30 |
Non-resident landlord scheme: payment of tax for the quarter ended 31 December 2023 |
|
31 |
Corporation Tax returns: 31 January 2023 year ends |
|
31 |
Self Assessment: 2022-23 online tax returns |
|
31 |
Self Assessment: amendments to 2021-22 tax returns |
|
31 |
Self Assessment: 2022-23 balancing payment |
|
31 |
Self Assessment: first 2023-24 payment on account |
|
31 |
Self Assessment: file outstanding 2019-20 returns to displace a determination |
|
31 |
National Insurance: notify of liability to Class 2 NI where self-employment commenced in 2022-23 |
|
31 |
National Insurance: Form CA72A (deferral) for the self-employed |
|
31 |
IR35: amend or correct 2022-23 deemed payment on employer return and pay any balance of PAYE/NIC |
|
31 |
EFRBS: report schemes starting in 2022-23 |
|
31 |
Plastic Packaging Tax: return and payment quarter-end 31 December |
New tax measures and other tax-significant events
|
1 January |
Audio-visual reliefs: The film, TV and video games tax reliefs will be reformed into an Audio-Visual Expenditure Credit and Video Games Expenditure Credit with headline tax credits of 39% for film and television and 34% for video games. |
| 1 January | Reporting rules: online marketplaces to commence reporting income of sellers to HMRC. |
| 1 January | VAT: zero rate on women’s sanitary products extended to Include reusable period underwear. |
| 6 January | National Insurance: Class 1 primary main rate decreases to 10%. |
Notes
For announcements made at the 2024 Autumn Budget see:
For more key tax announcements in greater detail see:
- Finance Act 2023: Tax update & rolling planner 2023-24
- Finance Acts 2024 and Rolling Tax Planner 2024-25
This calendar does not include:
- Penalty dates. See Penalties
- Reporting obligations that do not have a fixed return date, such as UK residential property disposals which must be reported within 60 days of completion (30 days before 27 October 2021).
- Claims and elections relating to specific tax treatments or reliefs, which have their own deadlines, such as:
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