Key Tax Filing Dates: July – December 2024
1 July 2024
Staying on top of tax deadlines is crucial for effective business management and compliance. Here’s a summary of essential dates and deadlines from July to December 2024 for various tax filings and payments to HMRC.
July 2024
- 1st July: Corporation Tax due for companies with September year-ends.
- 5th July: PAYE Settlement Agreement (PSA) deadline for 2023-24.
- 6th July: P11D, P11D(b), and Employment Related Security (ERS) Returns deadline.
- 7th July: Electronic VAT payments and returns due.
- 19th July: June PAYE and Class 1 NIC postal payments, CIS returns due.
- 22nd July: June PAYE and Class 1 NIC electronic payments due.
- 31st July: Self-Assessment second payment on account, Corporation Tax Returns for July year-ends, Tax Credits deadline, and several other deadlines for various returns and payments.
August 2024
- 1st August: Corporation Tax due for companies with October year-ends.
- 7th August: Electronic VAT payments and returns due.
- 19th August: July PAYE and Class 1 NIC postal payments, CIS returns due.
- 22nd August: July PAYE and Class 1 NIC electronic payments due.
- 31st August: Corporation Tax Returns for August year-ends due.
September 2024
- 1st September: Corporation Tax due for companies with November year-ends.
- 7th September: Electronic VAT payments and returns due.
- 19th September: August PAYE and Class 1 NIC postal payments, CIS returns due.
- 22nd September: August PAYE and Class 1 NIC electronic payments due.
- 30th September: Corporation Tax Returns for September year-ends due.
October 2024
- 1st October: Corporation Tax due for companies with December year-ends.
- 5th October: Deadline to register for Self-Assessment for 2023-24.
- 7th October: Electronic VAT payments and returns due.
- 19th October: September PAYE and Class 1 NIC postal payments, CIS returns due.
- 22nd October: September PAYE and Class 1 NIC electronic payments due.
- 31st October: Paper Self-Assessment tax returns for 2023-24, Corporation Tax Returns for October year-ends due.
November 2024
- 1st November: Corporation Tax due for companies with January year-ends.
- 7th November: Electronic VAT payments and returns due.
- 19th November: October PAYE and Class 1 NIC postal payments, CIS returns due.
- 22nd November: October PAYE and Class 1 NIC electronic payments due.
- 30th November: Corporation Tax Returns for November year-ends due.
December 2024
- 1st December: Corporation Tax due for companies with February year-ends.
- 7th December: Electronic VAT payments and returns due.
- 19th December: November PAYE and Class 1 NIC postal payments, CIS returns due.
- 22nd December: November PAYE and Class 1 NIC electronic payments due.
- 31st December: Self-Assessment online tax return deadline for those wanting HMRC to collect tax owed from wages and pensions, Corporation Tax Returns for December year-ends due.
Additional Key Deadlines
- 5th July: Non-resident landlords scheme annual information return.
- 14th July & 14th of Each Month: Corporation tax instalment payments due for various large and very large companies.
- 30th of Each Month: Returns and payments due by tenants and agents for rents to non-resident landlords.
Stay aware of these dates to ensure timely and accurate compliance with HMRC requirements.
Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA)
The Bank of England has cut the base rate to 4%. Find out what this means for trades and construction businesses, from borrowing costs to cash flow.
If you're a sole trader or landlord earning over £50,000 a year, big changes are coming your way. From April 2026, you'll need to comply with Making Tax Digital for Income Tax (MTD for ITSA) and while that might sound like it's a long way off, it’s closer than it seems. At Books and Business, we work closely with those in the trades and construction sector, and we know that admin is rarely top of the to-do list when you're running jobs, managing quotes, and keeping customers happy. But this change will affect how you keep records and report your income, so starting early is key. Lets get into what MTD for ITSA means for your business and more importantly how we can support you every step of the way.
