JULY
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.
AUGUST
1 August
Corporation tax due for accounting periods ended 31 October 2023 where not payable by instalments.
2 August
P46 (car) forms due for the quarter ended 5 July 2024 (where benefits not payrolled).
5 August
Employment intermediary reports due for quarter ended 5 July 2024.
Deadline for amending employment intermediary reports for quarter ended 5 April 2024.
7 August
VAT returns and payments due for month or quarter ended 30 June 2024.
14 August
Corporation tax instalment payments due for 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
Corporation tax instalment payments due for very 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 1
19 August
CIS returns due for month ended 5 August 2024.
EPS due for month ended 5 August 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 August 2024 paid non electronically.
22 August
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2024 paid electronically.
31 August
Corporation tax return due for accounting periods ended 31 August 2023.
Deadline for amending corporation tax returns for accounting periods ended 31 August 2022.
VAT partial exemption annual adjustments for year ended 31 May 2024 to be included in this quarter’s returns (if not included in return for quarter ended 31 May 2024).
Inheritance tax due for deaths in February 2024.
SEPTEMBER
1 September
Corporation tax due for accounting periods ended 30 November 2023 where not payable by instalments.
7 September
VAT returns and payments due for month or quarter ended 31 July 2024.
14 September
Corporation tax instalment payments due for 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
Corporation tax instalment payments due for very large companies as follows:
- Year ended 30 September 2024 – instalment 4
- Year ended 31 December 2024 – instalment 3
- Year ended 31 March 2025 – instalment 2
- Year ended 30 June 2025 – instalment 1
19 September
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 September 2024 paid non electronically.
CIS returns due for month ended 5 September 2024.
EPS due for month ended 5 September 2024 so HMRC can apply a reduction on what is owed from FPS.
20 September
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 September 2024 paid electronically.
30 September
Corporation tax return due for accounting periods ended 30 September 2023.
Deadline for amending corporation tax returns for accounting periods ended 30 September 2022.
Inheritance tax due for deaths in March 2024 .
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.
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 1
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.
