In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end.

Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

October 2024

• 5 October 2024 - Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2022/23.
• 7 October 2024 - VAT returns and payments due for Accounting Quarter period ending 31 August.
• 22 October 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
• 30 October 2024 - Autumn Budget
• 31 October 2024 - Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
• 31 October 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2024.
• 31 October 2024 - Corporation Tax returns due for accounting periods ended 31 October 2023.

November 2024

• 2 November 2024 - Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
• 7 November 2024 - VAT returns and payments due for Accounting Quarter period ending 30 September.
• 22 November 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 November 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2024.
• 30 November 2024 - Corporation Tax returns due for accounting periods ended 30 November 2023.

December 2024

• 7 December 2024 - VAT returns and payments due for Accounting Quarter period ending 31 October.
• 22 December 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 December 2024 - Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
• 31 December 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2024.
• 31 December 2024 - Corporation Tax returns due for accounting periods ended 31 December 2023.