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Tax calendar

March 2024

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
2^nd: 5% late payment penalty on any 2022/23 outstanding tax which was due on 31 January 2024 and still remains unpaid.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 March 2024.
31^st: 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

5^th: 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.
14^th: Payment and return due date for income tax for the CT61 period to 31 March 2024.
19^th: 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

3^rd: Deadline for submitting a paper P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2024.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 May 2024.
31^st: Deadline for forms P60 and statement of payrolled benefits for 2023/24 to be issued to employees.

June 2024

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 June 2024.
30^th: End of CT61 quarterly period.

July 2024

5^th: Deadline for applying for a PAYE Settlement Agreement for 2023/24.
6^th: 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.
14^th: Payment and return due date for income tax for the CT61 period to 30 June 2024.
19^th: 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.
31^st: Second payment on account 2023/24 due.

August 2024

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2024.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 August 2024.

September 2024

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 September 2024.
30^th: End of CT61 quarterly period.

October 2024

1^st: Due date for payment of Corporation Tax for period ended 31 December 2023.
5^th: Deadline for notifying HMRC of new sources of taxable income or gains for 2023/24 if no tax return has been issued.
14^th: Payment and return due date for income tax for the CT61 quarter to 30 September 2024.
19^th: 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.
31^st: Deadline for submitting ‘paper’ 2023/24 self assessment returns.

November 2024

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2024.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 November 2024.

December 2024

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 December 2024.
30^th: 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.
31^st: End of CT61 quarterly period.; Filing date for Company Tax Return Form CT600 for period ended 31 December 2023

January 2025

1^st: Due date for payment of corporation tax for period ended 31 March 2024.
14^th: Payment and return due date for income tax for the CT61 quarter to 31 December 2024.
19^th: 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

2^nd: Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2025.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 February 2025

March 2025

1^st: New Advisory Fuel Rates (AFR) for company car users apply from today.
3^rd: 5% late payment penalty on any 2023/24 outstanding tax which was due on 31 January 2025 and still remains unpaid.
19^th: PAYE, Student loan and CIS deductions are due for the month to 5 March 2025.
31^st: 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.

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