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 the quarter ended 5 January 2024

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

7 February

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

14 February

Corporation tax instalment payments due for large companies are 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 are 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 the employer agrees)

18 February

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

19 February      

CIS returns due for the month ended 5 February 2024

EPS due for the 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 the 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 the month or quarter ended 31 January 2024

14 March

Corporation tax instalment payments due for large companies are 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 are 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 the month ended 5 March 2024 paid non electronically

19 March           

CIS returns due for the month ended 5 March 2024

EPS due for the month ending 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 the 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

Class 2 National Insurance contributions for self-employed abolished

Class 4 NICs rate reduced to 8% on profits between £12,570 and £50,270. Rate remains at 2% on profits over £50,270

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 are 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 are 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 the month ending 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 the month ended 5 April 2024 paid non electronically

PAYE, NICs, student loan deductions and CIS deductions due for the 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