We’ve put together a list of the key dates and deadlines you may find useful up to the end of the current tax year 5th April 2024. If you have any questions please get in touch with us here at G W Dick & Co.
Key Dates for January 2024
| Date | Event |
| 1 January 2024 | Corporation tax due for accounting periods ended 31 March 2023 where not payable by instalments |
| 7 January 2024 | VAT returns and payments due for month or quarter ended 30 November 2023 |
| 14 January 2024 | Corporation tax instalment payments due for large companies as follows:
•Year ended 30 September 2023 – instalment 4 •Year ended 31 December 2023 – instalment 3 •Year ended 31 March 2024 – instalment 2 •Year ended 30 June 2024 – instalment 1 |
| Corporation tax instalment payments due for very large companies as follows:
•Year ended 31 January 2024 – instalment 4 •Year ended 30 April 2024– instalment 3 •Year ended 31 July 2024– instalment 2 •Year ended 31 October 2024– instalment 1 |
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| CT61 returns and payments due for quarter ended 31 December 2023 | |
| 19 January 2024 | CIS returns due for month ended 5 January 2024 |
| EPS due for month ended 5 January 2024 so HMRC can apply a reduction on what is owed from FPS | |
| PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2024 paid non electronically | |
| PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 January 2024 paid non electronically | |
| 22 January 2024 | PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2024 paid electronically |
| PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 January 2024 paid electronically | |
| 30 January 2024 | Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 December 2023 |
| 31 January 2024 | Online personal, trustee and partnership tax returns due for 2022–23 |
| Personal and trustee self-assessment balancing payments, and any Class 2 NICs and capital gains tax, due for 2022–23 | |
| Personal and trustee first self-assessment payments on account due for 2023–24 | |
| Last date for submitting online 2021–22 personal, trustee and partnership tax returns to avoid 12-month penalty | |
| Deadline for amending 2021–22 personal, trustee and partnership tax returns | |
| Deadline for trusts and estates, with a tax liability for the first time in 2022–23, to register with HMRC’s Trusts Registration Service and for others to update for changes | |
| Corporation tax return due for accounting periods ended 31 January 2023 | |
| Deadline for amending corporation tax returns for accounting periods ended 31 January 2022 | |
| Plastic packaging tax returns and payments due for quarter ended 31 December 2023 | |
| Inheritance tax due for deaths in July 2023 | |
Key Dates For February 2024 |
|
| Date | Event |
| 1 February 2024 | Corporation tax due for accounting periods ended 30 April 2023 where not payable by instalments |
| Interest begins to accrue on any unpaid self-assessment tax liability due for 2021–22 | |
| 2 February 2024 | P46 (car) forms due for the quarter ended 5 January 2024 (where benefits not payrolled) |
| 5 February 2024 | Employment intermediary reports due for quarter ended 5 January 2024 |
| Deadline for amending employment intermediary reports for quarter ended 5 October 2023 | |
| 7 February 2024 | VAT returns and payments due for month or quarter ended 31 December 2023 |
| 14 February 2024 | Corporation tax instalment payments due for large companies as follows:
•Year ended 31 October 2023 – instalment 4 •Year ended 31 January 2024 – instalment 3 •Year ended 30 April 2024 – instalment 2 •Year ended 31 July 2024 – instalment 1 |
| Corporation tax instalment payments due for very large companies as follows:
•Year ended 28 February 2024 – instalment 4 •Year ended 31 May 2024 – instalment 3 •Year ended 31 August 2024 – instalment 2 •Year ended 30 November 2024 – instalment 1 |
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| Deadline to apply for deferment of payment of Class 1 NICs (form CA72A) for 2023–24 (may be extended to 5 April 2024 if employer agrees) | |
| 18 February 2024 | PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2024 paid non electronically |
| 19 February 2024 | CIS returns due for month ended 5 February 2024 |
| EPS due for month ended 5 January 2024 so HMRC can apply a reduction on what is owed from FPS | |
| 22 February 2024 | PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2024 paid electronically |
| 28 February 2024 | Corporation tax return due for accounting periods ended 28 February 2023 |
| Deadline for amending corporation tax returns for accounting periods ended 28 February 2022 | |
| Inheritance tax due for deaths in September 2023 | |
Key Dates For March 2024 |
|
| Date | Event |
| 1 March 2024 | Corporation tax due for accounting periods ended 31 May 2023 where not payable by instalments |
| HMRC reviews advisory fuel rates for company cars | |
| 7 March 2024 | VAT returns and payments due for month or quarter ended 31 January 2024 |
| 14 March 2024 | Corporation tax instalment payments due for large companies as follows:
•Year ended 30 November 2023 – instalment 4 •Year ended 28 February 2024 – instalment 3 •Year ended 31 May 2024 – instalment 2 •Year ended 31 August 2024 – instalment 1 |
| Corporation tax instalment payments due for very large companies as follows:
•Year ended 31 March 2024 – instalment 4 •Year ended 30 June 2024 – instalment 3 •Year ended 30 September 2024 – instalment 2 •Year ended 31 December 2024 – instalment 1 |
|
| 17 March 2024 | PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2024 paid non electronically |
| 19 March 2024 | CIS returns due for month ended 5 March 2024 |
| EPS due for month ended 5 March 2024 so HMRC can apply a reduction on what is owed from FPS | |
| 22 March 2024 | PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2024 paid electronically |
| 31 March 2024 | Corporation tax return due for accounting periods ended 31 March 2023 |
| Deadline for amending corporation tax returns for accounting periods ended 31 March 2022 | |
| Inheritance tax due for deaths in September 2023 | |
| Deadline for amending ATED return for the year ended 31 March 2023 | |
Key Dates For April 2024 |
|
| Date | Event |
| 1 April 2024 | Financial year 2024 begins |
| Corporation tax due for accounting periods ended 30 June 2023 where not payable by instalments | |
| 5 April 2024 | Tax year 2023–24 ends |
| Last date to register to payroll benefits in kind for 2024–25 | |
| 6 April 2024 | Tax year 2024–25 begins |
| 7 April 2024 | VAT returns and payments due for month or quarter ended 28 February 2024 |
| 14 April 2024 | Corporation tax instalment payments due for large companies as follows:
•Year ended 31 December 2023 – instalment 4 •Year ended 31 March 2024 – instalment 3 •Year ended 30 June 2024 – instalment 2 •Year ended 30 September 2024 – instalment 1 |
| Corporation tax instalment payments due for very large companies as follows:
•Year ended 30 April 2024 – instalment 4 •Year ended 31 July 2024 – instalment 3 •Year ended 31 October 2024 – instalment 2 •Year ended 31 January 2025 – instalment 1 |
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| CT61 returns and payments due for quarter ended 31 March 2024 | |
| 19 April 2024 | CIS returns due for month ended 5 April 2024 |
| EPS due for month ended 5 April 2024 so HMRC can apply a reduction on what is owed from FPS | |
| PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2024 paid non electronically | |
| PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 April 2024 paid non electronically
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| 22 April 2024 | PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2024 paid electronically |
| PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 April 2024 paid electronically
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| 28 April 2024 | Plastic packaging tax returns and payments due for quarter ended 31 March 2024 |
| 30 April 2024 | Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 March 2024 |
| Corporation tax return due for accounting periods ended 30 April 2023
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| Deadline for amending corporation tax returns for accounting periods ended 30 April 2022 | |
| Inheritance tax due for deaths in October 2023 | |
| Inheritance tax due on lifetime transfers between 6 April 2023 and 30 September 2023 | |
| ATED returns and payments for 2024–25 due for properties held on 1 April 2024 | |