Tax filing deadline
October 2024 to December 2024

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

October

1 October

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

5 October

Deadline for registering for self assessment for 2023–24 to notify HMRC of chargeability to income tax and/or capital gains tax

7 October

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

14 October

Corporation tax instalment payments due for 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

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

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

CT61 returns and payments due for quarter ended 30 September 2024

18 October

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2023–24 paid non electronically

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

19 October

CIS returns due for month ended 5 October 2024

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

22 October

Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2023–24 paid electronically

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

30 October

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

31 October

Paper personal Self assessment tax returns, and trustee and partnership tax returns due for 2023–24

Corporation tax return due for accounting periods ended 31 October 2023

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

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

Inheritance tax due for deaths in April 2024

November

1 November

Corporation tax due for accounting periods ended 31 January 2024 where not payable by instalments

2 November

P46 (car) forms due for the quarter ended 5 October 2024 (where benefits not payrolled)

5 November

Employment intermediary reports due for quarter ended 5 October 2024

Deadline for amending employment intermediary reports for quarter ended 5 July 2024

7 November

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

14 November

Corporation tax instalment payments due for 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

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

Year ended 30 November 2024– instalment 4
Year ended 28 February 2025 – instalment 3
Year ended 31 May 2025 – instalment 2
Year ended 31 August 2025 – instalment 1

19 November

CIS returns due for month ended 5 November 2024

EPS due for month ended 5 November 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 November 2024 paid non electronically

22 November

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

30 November

Corporation tax return due for accounting periods ended 30 November 2023

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

Inheritance tax due for deaths in May 2024

December

1 December

Corporation tax due for accounting periods ended 28 February 2024 where not payable by instalments

HMRC reviews advisory fuel rates for company cars

7 December

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

14 December

Corporation tax instalment payments due for large companies as follows:

Year ended 31 August 2024 – instalment 4
Year ended 30 November 2024 – instalment 3
Year ended 28 February 2025 – instalment 2
Year ended 31 May 2025 – instalment

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

Year ended 31 December 2024 – instalment 4
Year ended 31 March 2025 – instalment 3
Year ended 30 June 2025 – instalment 2
Year ended 30 September 2025 – instalment 1

19 December

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

CIS returns due for month ended 5 December 2024

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

20 December

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

30 December

Submit online personal tax return for 2023–24 if taxpayer wants HMRC to collect tax underpayment (below £3,000) through PAYE coding

31 December

Corporation tax return due for accounting periods ended 31 December 2023

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

Inheritance tax due for deaths in June 2024

Our service to you

If you are a self employed, business owner/director of company looking to get your accountancy and taxation matters sorted, look no further. We, at Naail & Co, are pro-active and easily accessible accountants and tax advisors, who will not only ensure that all your filing obligations are up to date with Companies House and HMRC, but also you do not pay a penny more in taxes than you have to. We work on a fixed fee basis and provide same day response to all your phone and email enquiries. We will also allocate a designated accounts manager who would have better understanding of your and business financial and taxation affairs. Book a free consultation call using the link below.

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