Tax Year 2024/2025
March 2024
1st New Advisory Fuel Rates (AFR) for company car users apply from today.
2nd 5% late payment penalty on any 2022/23 outstanding tax which was due on 31 January 2024 and still remains unpaid.
19th PAYE, Student loan and CIS deductions are due for the month to 5 March 2024.
31st End of corporation tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2023.
Last minute planning for tax year 2023/24 – please contact us for advice.
April 2024
5th Last day of 2023/24 tax year.
Deadline for 2023/24 ISA investments and pension contributions.
Last day to make disposals using the 2023/24 CGT exemption.
Deadline for submitting an electronic P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2024.
14th Payment and return due date for income tax for the CT61 period to 31 March 2024.
19th Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2023/24 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.
PAYE quarterly payments are due for small employers for the pay periods 6 January 2024 to 5 April 2024.
PAYE, Student loan and CIS deductions are due for the month to 5 April 2024.
Deadline for employers’ final PAYE return to be submitted online for 2023/24.
May 2024
3rd Deadline for submitting a paper P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2024.
19th PAYE, Student loan and CIS deductions are due for the month to 5 May 2024.
31st Deadline for forms P60 and statement of payrolled benefits for 2023/24 to be issued to employees.
June 2024
1st New Advisory Fuel Rates (AFR) for company car users apply from today.
19th PAYE, Student loan and CIS deductions are due for the month to 5 June 2024.
30th End of CT61 quarterly period.
July 2024
5th Deadline for applying for a PAYE Settlement Agreement for 2023/24.
6th Deadline for forms P11D and P11D(b) for 2023/24 to be submitted to HMRC and copies to be issued to employees concerned.
Deadline for employers to report share incentives for 2023/24.
14th Payment and return due date for income tax for the CT61 period to 30 June 2024.
19th Class 1A NICs due for 2023/24.
PAYE, Student loan and CIS deductions due for the month to 5 July 2024.
PAYE quarterly payments are due for small employers for the pay periods 6 April 2024 to 5 July 2024.
31st Second payment on account 2023/24 due.
August 2024
2nd Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2024.
19th PAYE, Student loan and CIS deductions are due for the month to 5 August 2024.
September 2024
1st New Advisory Fuel Rates (AFR) for company car users apply from today.
19th PAYE, Student loan and CIS deductions are due for the month to 5 September 2024.
30th End of CT61 quarterly period.
October 2024
1st Due date for payment of Corporation Tax for period ended 31 December 2023.
5th Deadline for notifying HMRC of new sources of taxable income or gains for 2023/24 if no tax return has been issued.
14th Payment and return due date for income tax for the CT61 quarter to 30 September 2024.
19th Tax and NICs due under a 2023/24 PAYE Settlement Agreement.
PAYE, Student loan and CIS deductions are due for the month to 5 October 2024.
PAYE quarterly payments are due for small employers for the pay periods 6 July 2024 to 5 October 2024.
31st Deadline for submitting ‘paper’ 2023/24 self assessment returns.
November 2024
2nd Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2024.
19th PAYE, Student loan and CIS deductions are due for the month to 5 November 2024.
December 2024
1st New Advisory Fuel Rates (AFR) for company car users apply from today.
19th PAYE, Student loan and CIS deductions are due for the month to 5 December 2024.
30th Online filing deadline for submitting 2023/24 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2025/26 tax code.
31st End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 December 2023
January 2025
1st Due date for payment of corporation tax for period ended 31 March 2024.
14th Payment and return due date for income tax for the CT61 quarter to 31 December 2024.
19th PAYE, Student loan and CIS deductions are due for the month to 5 January 2025.
PAYE quarterly payments are due for small employers for the pay periods 6 October 2024 to 5 January 2025.
31st Deadline for submitting your 2023/24 self assessment return (£100 automatic penalty if your return is late).
Balancing payment – 2023/24 income tax and Class 4 or voluntary NICs also due.
First payment on account for 2024/25 due.
Capital gains tax payment for 2023/24.
February 2025
2nd Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2025.
19th PAYE, Student loan and CIS deductions are due for the month to 5 February 2025
March 2025
1st New Advisory Fuel Rates (AFR) for company car users apply from today.
3rd 5% late payment penalty on any 2023/24 outstanding tax which was due on 31 January 2025 and still remains unpaid.
19th PAYE, Student loan and CIS deductions are due for the month to 5 March 2025.
31st End of corporation tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2024.
Last minute planning for tax year 2024/25 – please contact us for advice.
As well as the above dates other monthly and quarterly deadline/due dates to be aware of:
(VAT registered only)
7th VAT Return submission and payment deadline.
The deadline for VAT Returns and payments of Accounting is due on the 7th after the end of each month.
(Limited Companies Only)
14th Corporation Tax Quarterly Instalment Due Date
Quarterly instalment payments of corporation tax must be paid on the 14th after the end of the month
Annual Due Dates for Limited Companies
12 months after year end:
Annual Filing Corporation Tax Due Date
Corporation tax return filing is due 12 months after the end of a limited company’s financial year.
9 months after year end:
Company Accounts Filing Due Date Companies House
9 months after your accounting period, annual accounts must be filed with Companies House.
9 months and 1 day after year end:
Corporation Tax Payment due date
9 months and 1 day after your accounting period, a Company’s Corporation Tax Liability is due for payment.
Other Important Dates:
Report and pay Capital Gains Tax on residential property
You have 60 days from completion on your residential land and/or property to declare and pay any Capital Gains Tax Liability.