Tax filing deadline: March to July 2024

In our handy guide to tax filing deadlines, we provide an at-a-glance guide of filing/submission obligations and payment deadlines.   

March

7 March

VAT returns and payments due for month or quarter ended 31 January 2024

14 March

Corporation tax instalment payments due for large companies as follows:

• Year ended 30 November 2023 – instalment 4
• Year ended 28 February 2024 – instalment 3
• Year ended 31 May 2024 – instalment 2
• Year ended 31 August 2024 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 March 2024 – instalment 4
• Year ended 30 June 2024 – instalment 3
• Year ended 30 September 2024 – instalment 2
• Year ended 31 December 2024 – instalment 1

17 March

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2024 paid non electronically

19 March           

CIS returns due for month ended 5 March 2024

EPS due for month ended 5 March 2024 so HMRC can apply a reduction on what is owed from FPS

22 March  

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2024 paid electronically

31 March           

Corporation tax return due for accounting periods ended 31 March 2023

Deadline for amending corporation tax returns for accounting periods ended 31 March 2022

Inheritance tax due for deaths in September 2023

Deadline for amending ATED return for the year ended 31 March 2023

April

1 April

Financial year 2024 begins

Corporation tax due for accounting periods ended 30 June 2023 where not payable by instalments

VAT threshold increases from £85,000 to £90,000

VAT deregistration threshold up from £83,000 to £88,000

VAT acquisitions threshold for registration and deregistration increased to £90,000

5 April

Tax year 2023–24 ends

Last date to register to payroll benefits in kind for 2024–25

6 April

Tax year 2024–25 begins

Dividend allowance reduced from £1,000 to £500 for 2024-25 tax year

Class 1 Employer National Insurance contributions (NICs) cut by 2% to 8%

Class 2 NICs for self employed abolished

Class 4 NICs rate reduced to 6% on profits between £12,570 and £50,270. Rate remains at 2% on profits over £50,270

Capital gains tax (CGT) rates for higher rate taxpayers for gains on residential property not eligible for private residence relief, cut to 24% from standard 28% rate

CGT annual exempt amount (AEA) for individuals and personal representatives cut from £6,000 to £3,000; and rate for most trustees halved to £1,500

Annual tax on enveloped dwellings incrases to £4,400 from £4,150 for properties worth £500k to £1m, up to £9,000 from £8,450 for properties valued to £1m to £2m, and rising to £287,500 from £269,450 for properties over £20m

Income tax rates for trustees’ income threshold reduced from £1,000 to £500 de minimis trusts accounts

Income limit for married couple’s allowance increased from £34,600 to £37,000

Basic working tax credit increased from £2,280 to £2,435

Child benefit per week increased from £24 to £25.60 for eldest or only child, up to £16.95 for other children

7 April

VAT returns and payments due for month or quarter ended 28 February 2024

14 April

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 December 2023 – instalment 4
• Year ended 31 March 2024 – instalment 3
• Year ended 30 June 2024 – instalment 2
• Year ended 30 September 2024 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 30 April 2024 – instalment 4
• Year ended 31 July 2024 – instalment 3
• Year ended 31 October 2024 – instalment 2
• Year ended 31 January 2025 – instalment 1

CT61 returns and payments due for quarter ended 31 March 2024

19 April

CIS returns due for month ended 5 April 2024

EPS due for month ended 5 April 2024 so HMRC can apply a reduction on what is owed from FPS

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2024 paid non electronically

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 April 2024 paid non electronically

22 April

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2024 paid electronically

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 April 2024 paid electronically

28 April

Plastic packaging tax returns and payments due for quarter ended 31 March 2024

30 April

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 March 2024

Corporation tax return due for accounting periods ended 30 April 2023

Deadline for amending corporation tax returns for accounting periods ended 30 April 2022

Inheritance tax due for deaths in October 2023

Inheritance tax due on lifetime transfers between 6 April 2023 and 30 September 2023

ATED returns and payments for 2024–25 due for properties held on 1 April 2024

May

1 May

Corporation tax due for accounting periods ended 31 July 2023 where not payable by instalments

New VAT fuel scale charge rate for VAT periods beginning on or after this date

3 May

P46 (car) forms due for the quarter ended 5 April   (where benefits not payrolled)

5 May  

Employment intermediary reports due for quarter ended 5 April  

Deadline for amending employment intermediary reports for quarter ended 5 January  

VAT payments due for month or quarter ended 31 March  

14 May  

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 January 2024   – instalment 4

• Year ended 30 April 2024  – instalment 3

• Year ended 31 July 2024  – instalment 2

• Year ended 31 October 2024  – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 May 2024  – instalment 4

• Year ended 31 August 2024  – instalment 3

• Year ended 30 November 2024  – instalment 2

• Year ended 28 February 2025 – instalment 1

CT61 returns and payments due for quarter ended 31 March  

17 May  

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May   paid non electronically

19 May  

CIS returns due for month ended 5 May  

EPS due for month ended 5 May   so HMRC can apply a reduction on what is owed from FPS

22 May  

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May   paid electronically

31 May  

Deadline for employers to give employees P60s for 2023–24

Deadline for employers to give relevant employees details of payrolled benefits for 2023–24

Corporation tax return due for accounting periods ended 31 May 2023

Deadline for amending corporation tax returns for accounting periods ended 31 May 2022

Inheritance tax due for deaths in November 2023

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 March

June

1 June

Corporation tax due for accounting periods ended 31 August 2023 where not payable by instalments

HMRC reviews advisory fuel rates for company cars

7 June

VAT returns and payments due for month or quarter ended 30 April 2024

14 June

Corporation tax instalment payments due for large companies as follows:

• Year ended 29 February 2024 – instalment 4

• Year ended 31 May 2024 – instalment 3

• Year ended 31 August 2024 – instalment 2

• Year ended 30 November 2024 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 30 June 2024 – instalment 4

• Year ended 30 September 2024 – instalment 3

• Year ended 31 December 2024 – instalment 2

• Year ended 31 March 2025 – instalment 1

19 June

CIS returns due for month ended 5 June 2024

EPS due for month ended 5 June 2024 so HMRC can apply a reduction on what is owed from FPS

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2024 paid non electronically

21 June

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2024 paid electronically

30 June

Corporation tax return due for accounting periods ended 30 June 2023

Deadline for amending corporation tax returns for accounting periods ended 30 June 2022

VAT partial exemption annual adjustments for year ended 31 March 2024 to be included in this quarter’s returns (if not included in return for quarter ended 31 March 2024)

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2024

Inheritance tax due for deaths in December 2023

July

1 July

Corporation tax due for accounting periods ended 30 September 2023 where not payable by instalments

5 July

Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2023–24

Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2024

6 July

P11Ds and P11D(b) for 2023–24 due to be submitted to HMRC and copies of P11Ds to be provided to employees

Latest date for making good non-payrolled benefits provided in 2023–24

Employment-related securities (ERS) return deadline for 2023–24

Deadline for reporting termination payments and benefits where a cash and benefits package exceeded £30,000 in 2023–24

7 July

VAT returns and payments due for month or quarter ended 31 May 2024

14 July

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 March 2024 – instalment 4

• Year ended 30 June 2024 – instalment 3

• Year ended 30 September 2024 – instalment 2

• Year ended 31 December 2024 – instalment 1

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 July 2024 – instalment 4

• Year ended 31 October 2024 – instalment 3

• Year ended 31 January 2025 – instalment 2

• Year ended 30 April 2025 – instalment 1

CT61 returns and payments due for quarter ended 30 June 2024

19 July

CIS returns due for month ended 5 July 2024

EPS due for month ended 5 July 2024 so HMRC can apply a reduction on what is owed from FPS

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2024 paid non electronically

Class 1A NIC due for 2023–24 paid non electronically

22 July

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2024 paid electronically

Class 1A NIC due for 2023–24 paid electronically

30 July

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2024

31 July

Personal and trustee second self-assessment payments on account due for 2023–24

Corporation tax return due for accounting periods ended 31 July 2023

Deadline for amending corporation tax returns for accounting periods ended 31 July 2022

VAT partial exemption annual adjustments for year ended 30 April 2023 to be included in this quarter’s returns (if not included in return for quarter ended 30 April 2024)

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 May 2024

Plastic packaging tax returns and payments due for quarter ended 30 June 2024

Inheritance tax due for deaths in January 2024

Deadline for notifying pension scheme administrator to pay all or some of annual allowance charge for 2022–23