Tax filing deadline: May 2024 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.   

May 2024

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 2024

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 2024

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