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Tax Calendar

2024-2025

Key Tax Dates - Employers

The below shows the upcoming tax payment and filing deadlines that you should be aware of. It isimportant to remain abreast of these deadlines to avoid penalty and interest charges.‍Calendar of key tax deadlines – Employers

Task Period Deadline Note
Employers PAYE/NIC payment and CIS returns & payment due 05/05/2024 19/05/2024* * Due on 22nd if paid electronically
Update employee records and payroll software for new tax year For the 2025/26 tax year From 6 April 2025 (or earlier if required by payroll software provider)
Employers PAYE/NIC payment and CIS returns & payment due 05/08/2024 19/08/2024* * Due on 22nd if paid electronically
P46 (car) forms due if there have been company car changes in the period 06/07/2024 - 05/10/2024 02/11/2024
Employers PAYE/NIC payment and CIS returns & payment due 05/02/2025 (month) 19/02/2025* * Due on 22nd if paid electronically
Changes to advisory fuel rates 01/09/2024 - 30/11/2024 01/09/2024 Previous rates can be used until 30/09/2024 if desired.
Employers PAYE/NIC payment and CIS returns & payment due 05/10/2024 19/10/2024* * Due on 22nd if paid electronically
Employers PAYE/NIC payment and CIS returns & payment due 05/09/2024 19/09/2024* * Due on 22nd if paid electronically
P11D information for 2023/24 to be given to employees where relevant 05/04/2024 (year) 06/07/2024
Employers PAYE/NIC payment and CIS returns & payment due 05/01/2025 (month) 19/01/2025* * Due on 22nd if paid electronically
Employers PAYE/NIC payment and CIS returns & payment due 05/07/2024 19/07/2024* * Due on 22nd if paid electronically
P46 (car) forms due if there have been company car changes in the period 06/01/2025 - 05/04/2025 05/04/2025 (Deadline is 03/05/2025 if using a printed form)
Changes to advisory fuel rates 01/03/2025 - 31/05/2025 01/03/2025 Previous rates can be used until 31/03/2025 if desired.
Employers PAYE/NIC payment and CIS returns & payment due 05/11/2024 (month) 19/11/2024* * Due on 22nd if paid electronically
Register or de-register for Payrolling Benefits in Kind , if applicable, before the start of the tax year For the 2025/26 tax year 05/04/2025
Payment for Class 1B NICs (on PAYE Settlement Agreement ) due to HMRC 05/04/2024 (year) 19/10/2024* * Due on 22nd if paid electronically
Changes to advisory fuel rates 01/06/2024 - 31/08/2024 01/06/2024 Previous rates can be used until 30/06/2024 if desired.
Employers PAYE/NIC payment and CIS returns & payment due 05/06/2024 19/06/2024* * Due on 22nd if paid electronically
Employers PAYE/NIC payment and CIS returns & payment due 05/12/2024 (month) 19/12/2024* * Due on 22nd if paid electronically
PAYE settlement agreement application deadline 05/04/2024 (year) 05/07/2024
P46 (car) forms due if there have been company car changes in the period 06/10/2024 - 05/01/2025 02/02/2025
P46 (car) forms due if there have been company car changes in the period 06/04/2024 - 05/07/2024 02/08/2024
Changes to advisory fuel rates 01/12/2024 - 28/02/2025 1/12/2024 Previous rates can be used until 31/12/2024 if desired.
Employers PAYE/NIC payment and CIS returns & payment due 05/03/2025 (month) 19/03/2025* * Due on 22nd if paid electronically
Deadline for P11D and P11Db forms to be submitted to HMRC. 05/04/2024 (year) 06/07/2024
Give each employee a P60 for 2023/24 05/04/2024 (year) 31/05/2024
Class 1A NICs payment due to HMRC 05/04/2024 (year) 19/07/2024* * Due on 22nd if paid electronically
Employers PAYE/NIC payment and CIS returns & payment due 05/04/2024 (month) 19/04/2024* * Due on 22nd if paid electronically
Deadline for notifying HMRC of shares & share options awarded to employees 05/04/2024 (year) 06/07/2024

Key Tax Dates - Individuals

Task Tax year Deadline Note
Due date for second payment on account for 2024/25 2024/25 31/07/2025
Paper tax return filing deadline 2023/24 31/10/2024
Due date for second payment on account for 2023/24 2023/24 31/07/2024
Online return filing deadline, if you wish for HMRC to collect tax due of up to £3,000 via your 2025/26 tax code 2023/24 30/12/2024
Deadline for notifying HMRC of chargeability , if not already within Self-Assessment 2023/24 05/10/2024
Online return filing deadline payment of tax for 2023/24 and first payment on account for 2024/25 2023/24 31/01/2025

Key Tax Dates - Corporation tax CT600

NB – Please talk to us if you prepare financial statements of more or less than 12 months in length or have annual profits in excess of £1.5m. If limited companies pay interest, royalties or similar payments, income tax is deducted from these payments at 20% and is reported to HMRC using form CT61 according to the timetable set out below:

Accounting period end CT600 filling date Corporation tax payment date
31/03/2024 31/03/2025 01/01/2025
31/10/2023 31/10/2024 01/08/2024
31/08/2023 31/08/2024 01/06/2024
30/06/2023 30/06/2024 01/04/2024
30/09/2023 30/09/2024 01/07/2024
31/05/2023 31/05/2024 01/03/2024
31/01/2024 31/01/2025 01/11/2024
31/07/2023 31/07/2024 01/05/2024
31/12/2023 31/12/2024 01/10/2024
29/02/2024 28/02/2025 01/12/2024
30/11/2023 30/11/2024 01/09/2024
30/04/2023 30/04/2024 01/02/2024

Key Tax Dates - Corporation tax CT61

Reporting period CT61 and payment deadline
01/10/2024 - 31/12/2024 14/01/2025
01/01/2024 - 31/03/2024 14/04/2024
Reporting period CT61 and payment deadline
01/07/2024 - 30/09/2024 14/10/2024
01/04/2024 - 30/06/2024 14/07/2024

Key Tax Dates - VAT registered businesses

Different return and payment deadlines apply for those that file annual returns or those that are required to make payments on account.‍ Fuel scale charges are updated each year on 1 May.

Quarterly/monthly VAT return period end Return and payment deadline
31/12/2024 07/02/2025
30/06/2024 07/08/2024
31/10/2024 07/12/2024
31/08/2024 07/10/2024
30/09/2024 07/11/2024
30/11/2024 07/01/2025
29/02/2024 07/04/2024
30/04/2024 07/06/2024
31/01/2025 07/03/2025
31/07/2024 07/09/2024
31/03/2024 07/05/2024
31/05/2024 07/07/2024