In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end.

Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

November 2023

• 30 November 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2023.
• 30 November 2023 - Corporation Tax returns due for accounting periods ended 30 November 2022.

December 2023

• 1 December 2023 - New Advisory Fuel Rates (AFR) applies for company car users.
• 7 December 2023 - VAT returns and payments due for Accounting Quarter period ending 31 October.
• 22 December 2023 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 December 2023 - Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
• 31 December 2023 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2023.
• 31 December 2023 - Corporation Tax returns due for accounting periods ended 31 December 2022.

January 2024

• 6 January 2024 – The main rate of Class 1 employee National Insurance contributions (NICs) will be cut from 12% to 10%.
• 7 January 2024 - VAT returns and payments due for Accounting Quarter period ending 30 November.
• 22 January 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 January 2024 - Deadline for paying Self-Assessment balancing payment and capital gains tax for tax year ended 5 April 2023.
• 31 January 2024- Deadline for the first payment on Self-Assessment account for 2022/23.
• 31 January 2024 - Final online deadline for Self-Assessment tax return.
• 31 January 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2023.
• 31 January 2024 - Corporation Tax returns due for accounting periods ended 31 January 2023.

February 2024

• 2 February 2024 - Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.
• 7 February 2024 - VAT returns and payments due for Accounting Quarter period ending 31 December.
• 22 February 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 28 February 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2023.
• 28 February 2024 - Corporation Tax returns due for accounting periods ended 28 February 2023.

March 2024

• 1 March 2024 - New Advisory Fuel Rates (AFR) applies for company car users.
• 7 March 2024 - VAT returns and payments due for Accounting Quarter period ending 31 January.
• 22 March 2024- Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 March 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2023.
• 31 March 2024 - Corporation Tax returns due for accounting periods ended 31 March 2023.

April 2024

• 1 April 2024 – National Living Wage (NLW) and National Minimum Wage (NMW) rates to increase, and NLW to be extended to everyone aged 21 and up.
• 1 April 2024 – The threshold for the R&D intensive scheme will be reduced from 40% to 30% for accounting periods on or after this date.
• 1 April 2024 – The RDEC and SME R&D schemes will be merged and all expenditure from this date to be included in the new scheme.
• 1 April 2024 – Subcontracted R&D work and the cost of externally provided workers (EPWs) will be limited to work done in the UK.
• 5 April 2024 - Last day of the tax year and the deadline for claiming tax refunds.
• 6 April 2024 - First day of the new tax year.
• 6 April 2024 – the Dividend Allowance will be reduced from £1,000 to £500.
• 6 April 2024 – The Capital Gains Tax Annual Exempt Amount will be reduced from £6,000 to just £3,000.
• 6 April 2024 – The Pension Lifetime Allowance will be permanently abolished.
• 6 April 2024 – Class 2 NICs for self-employed workers to be abolished.
• 6 April 2024 – Class 4 NIC rate to be reduced from 9% to 8%.
• 6 April 2024 – taxpayers who join MTD will be subject to the Government’s new penalty regime for the late filing of tax returns and late payment of tax.
• 6 April 2024 – The income tax cash basis for the self-employed and partnerships will be extended and simplified.
• 19 April 2024 - Employers must make a final RTI payroll report for 2023/24.
• 22 April 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 April 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 30 July 2023.
• 30 April 2024 - Annual Tax on Enveloped Dwellings return and payment due for companies already in the regime.
• 30 April 2024 - Daily £10 late filing penalties start to apply to outstanding self-assessment returns.
• 30 April 2024 - Corporation Tax returns due for accounting periods ended 30 April 2023.

May 2024

• 3 May 2024 - Printed forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.
• 5 May 2024 - Employment intermediary’s quarterly report (6 January to 5 April) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).
• 5 May 2024 - Deadline for a 2023/24 tax credits claim to be backdated to 6 April 2024.
• 7 May 2024 - VAT returns and payments due for Accounting Quarter period ending 31 March.
• 22 May 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 May 2024 - P60s to be given to all employees.
• 31 May 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 30 August 2023.
• 31 May 2024- Corporation Tax returns due for accounting periods ended 31 May 2023.

June 2024

• 1 June 2024 - Deadline to confirm employees’ payrolled benefit information.
• 7 June 2024 - VAT returns and payments due for Accounting Quarter period ending 30 April.
• 22 June 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 June 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2023.
• 30 June 2024 - Corporation Tax returns due for accounting periods ended 30 June 2023.