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Filing deadlines: December 2023 - April 2024

Our handy guide to tax filing deadlines for online personal tax return for 2022–23 if taxpayer wants HMRC to collect tax underpayment through PAYE

Croner-i, Accountancy Daily


December 2023


1 December

Corporation tax due for accounting periods ended 28 February 2023 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 2023

 

14 December

Corporation tax instalment payments due for large companies as follows:

  • Year ended 31 August 2023 – instalment 4

  • Year ended 30 November 2023 – instalment 3

  • Year ended 28 February 2024 – instalment 2

  • Year ended 31 May 2024 – instalment 1

 

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

  • Year ended 31 December 2023 – instalment 4

  • Year ended 31 March 2024– instalment 3

  • Year ended 30 June 2024– instalment 2

  • Year ended 30 September 2024– instalment 1

 

19 December

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2023 paid non electronically


CIS returns due for month ended 5 December 2023


EPS due for month ended 5 December 2023 so HMRC can apply a reduction on what is owed from FPS

 

22 December

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2023 paid electronically

 

30 December

Submit online personal tax return for 2022–23 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 2022


Deadline for amending corporation tax returns for accounting periods ended 31 December 2021


Inheritance tax due for deaths in June 2023

 

January 2024

1 January          

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

 

7 January

VAT returns and payments due for month or quarter ended 30 November 2023

 

14 January        

Corporation tax instalment payments due for large companies as follows:

  • Year ended 30 September 2023 – instalment 4

  • Year ended 31 December 2023 – instalment 3

  • Year ended 31 March 2024 – instalment 2

  • Year ended 30 June 2024 – instalment 1

             

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

  • Year ended 31 January 2024 – instalment 4

  • Year ended 30 April 2024– instalment 3

  • Year ended 31 July 2024– instalment 2

  • Year ended 31 October 2024– instalment 1

             

CT61 returns and payments due for quarter ended 31 December 2023

 

19 January        

CIS returns due for month ended 5 January 2024


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

             

22 January        

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

             

30 January

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 December 2023

 

31 January

Online personal, trustee and partnership tax returns due for 2022–23

Personal and trustee self-assessment balancing payments, and any Class 2 NICs and capital gains tax, due for 2022–23


Personal and trustee first self-assessment payments on account due for 2023–24

Last date for submitting online 2021–22 personal, trustee and partnership tax returns to avoid 12-month penalty


Deadline for amending 2021–22 personal, trustee and partnership tax returns


Deadline for trusts and estates, with a tax liability for the first time in 2022–23, to register with HMRC’s Trusts Registration Service and for others to update for changes


Corporation tax return due for accounting periods ended 31 January 2023


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


Plastic packaging tax returns and payments due for quarter ended 31 December 2023

Inheritance tax due for deaths in July 2023

 

February

1 February

Corporation tax due for accounting periods ended 30 April 2023 where not payable by instalments


Interest begins to accrue on any unpaid self-assessment tax liability due for 2021–22

 

2 February

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

 

5 February

Employment intermediary reports due for quarter ended 5 January 2024


Deadline for amending employment intermediary reports for quarter ended 5 October 2023

 

7 February

VAT returns and payments due for month or quarter ended 31 December 2023

 

14 February

Corporation tax instalment payments due for large companies as follows:

  • Year ended 31 October 2023 – instalment 4

  • Year ended 31 January 2024 – instalment 3

  • Year ended 30 April 2024 – instalment 2

  • Year ended 31 July 2024 – instalment 1

             

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

  • Year ended 28 February 2024 – instalment 4

  • Year ended 31 May 2024 – instalment 3

  • Year ended 31 August 2024 – instalment 2

  • Year ended 30 November 2024 – instalment 1

             

Deadline to apply for deferment of payment of Class 1 NICs (form CA72A) for 2023–24 (may be extended to 5 April 2024 if employer agrees)

 

18 February

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

             

19 February      

CIS returns due for month ended 5 February 2024


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

 

22 February

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

             

28 February      

Corporation tax return due for accounting periods ended 28 February 2023

Deadline for amending corporation tax returns for accounting periods ended 28 February 2022


Inheritance tax due for deaths in September 2023

 

March

1 March

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


HMRC reviews advisory fuel rates for company cars

             

7 March             

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

 

14 March

Corporation tax instalment payments due for large companies as follows:

  • Year ended 30 November 2023 – instalment 4

  • Year ended 28 February 2024 – instalment 3

  • Year ended 31 May 2024 – instalment 2

  • Year ended 31 August 2024 – instalment 1

             

Corporation tax instalment payments due for very 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

             

17 March

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

             

19 March           

CIS returns due for month ended 5 March 2024


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

 

22 March  

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

 

31 March           

Corporation tax return due for accounting periods ended 31 March 2023


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


Inheritance tax due for deaths in September 2023


Deadline for amending ATED return for the year ended 31 March 2023

 

April

1 April

Financial year 2024 begins


Corporation tax due for accounting periods ended 30 June 2023 where not payable by instalments

 

5 April

Tax year 2023–24 ends


Last date to register to payroll benefits in kind for 2024–25

 

6 April

Tax year 2024–25 begins

 

7 April

VAT returns and payments due for month or quarter ended 28 February 2024

 

14 April

Corporation tax instalment payments due for large companies as follows:

  • Year ended 31 December 2023 – instalment 4

  • Year ended 31 March 2024 – instalment 3

  • Year ended 30 June 2024 – instalment 2

  • Year ended 30 September 2024 – instalment 1

             

Corporation tax instalment payments due for very 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

             

CT61 returns and payments due for quarter ended 31 March 2024

 

19 April

CIS returns due for month ended 5 April 2024


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


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

             

22 April

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


PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 April 2024 paid electronically

             

28 April

Plastic packaging tax returns and payments due for quarter ended 31 March 2024

 

30 April

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 March 2024


Corporation tax return due for accounting periods ended 30 April 2023


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


Inheritance tax due for deaths in October 2023


Inheritance tax due on lifetime transfers between 6 April 2023 and 30 September 2023


ATED returns and payments for 2024–25 due for properties held on 1 April 2024

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