Tax calendar
The essential dates and deadlines.
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.
