{"id":2084,"date":"2022-01-25T02:14:00","date_gmt":"2022-01-25T02:14:00","guid":{"rendered":"https:\/\/www.aysgarthaccountants.co.uk\/?post_type=resources&#038;p=2084"},"modified":"2024-04-18T11:55:40","modified_gmt":"2024-04-18T10:55:40","slug":"important-tax-deadlines-2","status":"publish","type":"resources","link":"https:\/\/www.aysgarthaccountants.co.uk\/resources\/important-tax-deadlines-2\/","title":{"rendered":"Important Tax Deadlines"},"content":{"rendered":"\n<p><strong>5 April 2024<\/strong><\/p>\n\n\n\n<p>NIC: any voluntary Class 2 NIC for 2017\/18 must be paid by today.<\/p>\n\n\n\n<p><strong>6 April 2024<\/strong><\/p>\n\n\n\n<p>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 \u00a312,570 are no longer required to pay class 2 contributions.<\/p>\n\n\n\n<p><strong>30 April 2024<\/strong><\/p>\n\n\n\n<p>CTSA: tax returns for the accounting period ending 30 April 2023 should be filed with HMRC.<\/p>\n\n\n\n<p><strong>1 May 2024<\/strong><\/p>\n\n\n\n<p>ITSA: any outstanding 2022\/23 returns filed online after today receive daily \u00a310 penalties. Paper returns receive a further penalty of \u00a3300 or 5% of the tax on the return \u2013 whichever is greater.<\/p>\n\n\n\n<p><strong>31 May 2024<\/strong><\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>CTSA: tax returns for the accounting period ending 31 May 2023 should be filed with HMRC.<\/p>\n\n\n\n<p><strong>30 June 2024<\/strong><\/p>\n\n\n\n<p>CTSA: tax returns for the accounting period ending 30 June 2023 should be filed with HMRC.<\/p>\n\n\n\n<p><strong>4 July 2024<\/strong><\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><strong>5 July 2024<\/strong><\/p>\n\n\n\n<p>PAYE: deadline for any PAYE settlement agreements for 2023\/24.<\/p>\n\n\n\n<p><strong>6 July 2024<\/strong><\/p>\n\n\n\n<p>PAYE: P11D, P11D(b) or substitutes for tax year ending 5 April 2024 must be filed by this day.<\/p>\n\n\n\n<p>PAYE: any relevant employees must be given P11D forms by today.<\/p>\n\n\n\n<p><strong>19 July 2024<\/strong><\/p>\n\n\n\n<p>PAYE: postal payments for any outstanding Class 1A NIC for the year ending 5 April 2024 must reach HMRC Accounts Office by today.<\/p>\n\n\n\n<p><strong>22 July 2024<\/strong><\/p>\n\n\n\n<p>PAYE: electronic payments for any outstanding Class 1A NIC for the year ending 5 April 2024 must reach HMRC\u2019s bank account by today.<\/p>\n\n\n\n<p><strong>31 July 2024<\/strong><\/p>\n\n\n\n<p>ITSA: today is the deadline for the second self-assessment payment on account for the year ended<\/p>\n\n\n\n<p>5 April 2024.<\/p>\n\n\n\n<p>CTSA: tax returns for the accounting period ending 31 July 2023 should be filed with HMRC.<\/p>\n\n\n\n<p><strong>1 August 2024<\/strong><\/p>\n\n\n\n<p>ITSA: if 2022\/23 returns are still outstanding, further penalties will be applied. For tax returns filed online, a further penalty of \u00a3300 or 5% of the tax on the return (whichever is greater) is applied.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><strong>30 August 2024<\/strong><\/p>\n\n\n\n<p>CTSA: tax returns for the accounting period ending 31 August 2023 should be filed with HMRC.<\/p>\n\n\n\n<p><strong>30 September 2024<\/strong><\/p>\n\n\n\n<p>CTSA: tax returns for the accounting period ending 30 September 2023 should be filed with HMRC.<\/p>\n\n\n\n<p><strong>5 October 2024<\/strong><\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><strong>31 October 2024<\/strong><\/p>\n\n\n\n<p>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.<br>CTSA: tax returns for the accounting period ending 31 October 2023 should be filed with HMRC.<\/p>\n\n\n\n<p><strong>1 November 2024<\/strong><\/p>\n\n\n\n<p>ITSA: if 2022\/23 paper tax returns are still outstanding, further late filing penalties will be applied. A further penalty of \u00a3300 or a percentage of the tax on the return is applied \u2013 whichever is greater.<\/p>\n\n\n\n<p><strong>30 November 2024<\/strong><\/p>\n\n\n\n<p>CTSA: tax returns for the accounting period ending 30 November 2023 should be filed with HMRC.<\/p>\n\n\n\n<p><strong>30 December 2024<\/strong><\/p>\n\n\n\n<p>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 \u00a33000 is owed.<\/p>\n\n\n\n<p><strong>31 December 2024<\/strong><\/p>\n\n\n\n<p>CTSA: tax returns for the accounting period ending 31 December 2023 should be filed with HMRC.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Download our Important Tax Deadlines<\/strong>:<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline\"><a class=\"wp-block-button__link has-text-color wp-element-button\" href=\"https:\/\/www.aysgarthaccountants.co.uk\/wp-content\/uploads\/2024\/04\/2024-04-01-Important-Tax-Deadlines-to-import-1.pdf\" style=\"color:#2476ad\" target=\"_blank\" rel=\"noreferrer noopener\">Download Important Tax Deadlines<\/a><\/div>\n<\/div>\n\n\n\n<p><strong>Key: <\/strong><\/p>\n\n\n\n<p>CTSA = Corporation Tax Self-Assessment<br>ITSA = Income Tax Self-Assessment<br>NIC = National Insurance Contributions<br>PAYE = Pay As You Earn<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2098,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false},"tags":[47,48,49],"resource_categories":[61],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Important Tax Deadlines - Aysgarth Chartered Accountants Leeds<\/title>\n<meta name=\"description\" content=\"Important Tax Deadlines - Tax credits: last day to renew credits for 2021\/22 (only if the 31 July 2021 deadline was missed\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.aysgarthaccountants.co.uk\/resources\/important-tax-deadlines-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Important Tax Deadlines - 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