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