5 April 2024
NIC: any voluntary Class 2 NIC for 2017/18 must be paid by today.
6 April 2024
NIC: the main rate of class 1 primary contributions reduces by 2 percentage points from 10% to 8%. The main rate of class 4 contributions reduces by 3 percentage points from 9% to 6%. Self-employed individuals with profits above £12,570 are no longer required to pay class 2 contributions.
30 April 2024
CTSA: tax returns for the accounting period ending 30 April 2023 should be filed with HMRC.
1 May 2024
ITSA: any outstanding 2022/23 returns filed online after today receive daily £10 penalties. Paper returns receive a further penalty of £300 or 5% of the tax on the return – whichever is greater.
31 May 2024
PAYE: A P60 and details of any payrolled benefits in kind must be given, by this date, to every relevant employee who was working for you on 5 April 2024.
CTSA: tax returns for the accounting period ending 31 May 2023 should be filed with HMRC.
30 June 2024
CTSA: tax returns for the accounting period ending 30 June 2023 should be filed with HMRC.
4 July 2024
PAYE: today is the last day for an employee to reimburse payment made by employer on account of tax in 2023/24. If no reimbursement has been made or it is made after this date, then a further tax charge will arise.
5 July 2024
PAYE: deadline for any PAYE settlement agreements for 2023/24.
6 July 2024
PAYE: P11D, P11D(b) or substitutes for tax year ending 5 April 2024 must be filed by this day.
PAYE: any relevant employees must be given P11D forms by today.
19 July 2024
PAYE: postal payments for any outstanding Class 1A NIC for the year ending 5 April 2024 must reach HMRC Accounts Office by today.
22 July 2024
PAYE: electronic payments for any outstanding Class 1A NIC for the year ending 5 April 2024 must reach HMRC’s bank account by today.
31 July 2024
ITSA: today is the deadline for the second self-assessment payment on account for the year ended
5 April 2024.
CTSA: tax returns for the accounting period ending 31 July 2023 should be filed with HMRC.
1 August 2024
ITSA: if 2022/23 returns are still outstanding, further penalties will be applied. For tax returns filed online, a further penalty of £300 or 5% of the tax on the return (whichever is greater) is applied.
ITSA: a second 5% penalty applies to self-assessment tax and Class 2 and 4 NIC for 2022/23 that is not paid by today.
30 August 2024
CTSA: tax returns for the accounting period ending 31 August 2023 should be filed with HMRC.
30 September 2024
CTSA: tax returns for the accounting period ending 30 September 2023 should be filed with HMRC.
5 October 2024
ITSA: if not registered for self-assessment, today is the deadline to notify chargeability for capital gains tax/income tax for 2023/24. For self-employment, complete for CWF1. For non-self-employed income, complete form SA1. Partners should complete SA401. This also applies to trustees and any others that may be within ITSA.
31 October 2024
ITSA: self-assessment tax returns for the accounting period ending 5 April 2024 should be received by HMRC. Returns filed after this date should be filed online to avoid a late filing penalty. Note that it is not possible to displace a paper return that has been filed late by filing online.
CTSA: tax returns for the accounting period ending 31 October 2023 should be filed with HMRC.
1 November 2024
ITSA: if 2022/23 paper tax returns are still outstanding, further late filing penalties will be applied. A further penalty of £300 or a percentage of the tax on the return is applied – whichever is greater.
30 November 2024
CTSA: tax returns for the accounting period ending 30 November 2023 should be filed with HMRC.
30 December 2024
ITSA: today is the deadline for self-assessment tax returns (year ending 5 April 2024) to be submitted online, in order for HMRC to collect tax through PAYE, in cases where less than £3000 is owed.
31 December 2024
CTSA: tax returns for the accounting period ending 31 December 2023 should be filed with HMRC.
Download our Important Tax Deadlines:
Key:
CTSA = Corporation Tax Self-Assessment
ITSA = Income Tax Self-Assessment
NIC = National Insurance Contributions
PAYE = Pay As You Earn
