Tax Calendar

6th April×

New tax year begins; new tax codes take effect.

Introduction of a new tax band (in Scotland only) named the Advanced rate.

High Income Child Benefit Charge (HICBC) threshold will rise.

Employee NICS cut from 10% to 8%; Self-employed NICS will go from 9% to 6%.

Property capital gains tax cut from 28% to 24%.

19th April×

For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.

22th April×

Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. For those paying by post, the deadline is 30 April.

30th April×

Corporation Tax Returns are due for companies with year-end of 30 April.

5th May×

Companies House fees are increasing due to the recent introduction of the ECCTA. It will cost £50 to incorporate a company online - an increase from £12. The cost of filing a confirmation statement will go up to £34 (from £13). Deadline for a 2024/25 tax credits claim to be backdated to 6 April 2024.

19th May×

For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC

22th May×

Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. For those paying by post, the deadline is 31 May.

31th May×

Corporation Tax Returns are due for companies with year-end of 31 May. Deadline for P60s for employees who were on your payroll on 5 April 2024

1st June×

Multiple Dwellings Relief is to be abolished

19th June×

For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC

22th June×

Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. For those paying by post, the deadline is 31 June.

30th June×

Corporation Tax Returns are due for companies with year-end of 30 June.

6th July×

Final deadline for businesses for filing P11Ds for employees.

19th July×

For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.

22th July×

Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. For those paying by post, the deadline is 31 July.

30th July×

Corporation Tax Returns are due for companies with year-end of 31 July.

6th August×

- Final deadline for businesses for filing P11Ds for employees

19th August×

For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC

22th August×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. For those paying by post, the deadline is 31 August

31th August×

- Corporation Tax Returns are due for companies with year-end of 31 August

1st September×

- New advisory fuel rates for company cars take effect

6th September×

- Final deadline for businesses for filing P11Ds for employees

19th September×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC

22th September×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. For those paying by post, the deadline is 30 September.

30th September×

- Corporation Tax Returns are due for companies with year-end of 30 September

5th October×

- Self-Assessment Registration Deadline: if you've become self-employed or earned other untaxed income during the 2023-24 tax year, you must register for self-assessment by this date to avoid penalties.

19th October×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC

22th October×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.

30th October×

- The Chancellor will announce the first Budget under the new Government

31th October×

- Self-Assessment Paper Tax Return Deadline: Last day for submitting a paper version of your self-assessment tax return for the 2023-24 tax year (online submissions have until 31 January 2025). - Corporation Tax Returns are due for companies with year-end of 31 October

1st November×

- 1 November onwards – more details of Treasury’s Budget papers expected to be published

7th November×

Due date for online submission of VAT return and payment of VAT for the quarter ending 30 September 2024 (if not on the Annual Accounting Scheme).

19th November×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC

22th November×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.

30th November×

- Deadline for filing the Company Tax Return (CT600) for companies with an accounting period ending 30 November 2023.
- 30 November: Deadline for 2023/24 tax credit claims to be submitted and for renewing tax credits (Child Tax Credit and Working Tax Credit).

19th December×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC

30th December×

- Deadline for submitting online Self-Assessment Tax Returns for people who pay their self-employment earnings tax bill through their PAYE tax code. Only those who earn owe less than £3,000 in tax from Self-Employment are eligible for this.

31th December×

- Deadline for filing the Company Tax Return (CT600) for companies with an accounting period ending 31 December 2023.
- The Annual Accounts filing deadline for companies with a year-end of 31 March 2024 to file their accounts with Companies House.

19th January×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.

22th January×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.

31th January×

- Deadline for filing Self-Assessment Tax Returns online
- Deadline paying any tax owed to HMRC for those doing online returns

14th February×

- The deadline to claim a deferral of class 1 NIC for employees with more than one employment.

19th February×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.

22th February×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.

19th March×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC.

22th March×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.

26th March×

- Chancellor to deliver Spring Forecast to Parliament; tax changes may be announced.

31th March×

- For many companies, it's the financial year-end, aligning with the financial year for Corporation Tax purposes, which runs from 1 April to 31 March.

5th April×

- Current tax year (2024/25) ends. That means it’s the final opportunity to use up any tax allowances or reliefs for that year, such as making pension contributions or ISA allowances.

6th April×

- New tax year begins (2025/26). Changes to tax rules, such as Capital Gains Tax (see above) and other measures announced in the latest Budget, will take effect.

22th April×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.

30th April×

- Deadline for submitting the Annual Tax on Enveloped Dwellings (ATED) return and making the associated payment for the period covering 1 April 2025 to 31 March 2026.