Tax and business calendar
Details of compliance and regulatory deadlines.
To see expired deadlines, please use the following link: Expired deadlines
21 Mar 2024
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Intrastat
Due date for payment of supplementary declarations for February 2024.
22 Mar 2024
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Monthly electronic PAYE/class 1 NICs/student loan payment
If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.
31 Mar 2024
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Corporation tax
End of corporation tax financial year.
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CT61
End of CT61 quarterly period.
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Corporation tax return
Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2023 to be submitted to HMRC.
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Company accounts filing deadline
Check your company's financial year-end. The deadline for both filing your annual accounts and paying your corporation tax bill is usually 9 months after the end of your company's financial year, while your corporation tax return is due 12 months after the end of the accounting period it covers.
01 Apr 2024
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Corporation tax payment
Corporation tax payment due for year end 30 June 2023, for those companies not liable to pay their liability by installments.
05 Apr 2024
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P46 (car) electronic
Quarter to 5 April 2024.
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National Insurance Deadline
Normal deadline to pay voluntary Class 2 or Class 3 NI for 2017/18.
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Tax Year Ends
2023/24 tax year ends.
06 Apr 2024
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New Tax Year
2024/25 tax year begins.
07 Apr 2024
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VAT return submission and payment (online)
Month-end or quarter 28 February 2024
14 Apr 2024
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CT61
Return and payment for quarter ended 31 March.
19 Apr 2024
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PAYE, NIC and CIS payment (postal)
Quarter-end 5 April 2024.
22 Apr 2024
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PAYE, NIC and CIS payment (electronic)
Quarter-end 5 April 2024.
30 Apr 2024
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Plastic Packaging Tax
Return and payment quarter-end 31 March.
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Corporation Tax returns
30 April 2023 year ends.
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Annual Tax on Enveloped Dwellings
Return and payment (or relief declaration) for properties within the scope of ATED on 1 April.
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Non-resident landlord scheme
Payment of tax for the quarter ended 31 March 2024.
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Inheritance Tax
Payment of IHT on lifetime transfers between 6 April and 30 September 2023.