Tax Calendar
Click on an item to find out more detail of how it may affect you.
The red text indicates an entry relevant to companies and employers, black refers to personal tax, and bold indicates an important item.
July 2024
Second payment on account 2023/24 due
Is this relevant to you?
- This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge liabilities.
- The second payment on account in respect of income tax and any Class 4 NI is due for payment by 31st July 2024. Interest is charged on any late payments.
- If we have already dealt with this matter on your behalf you need take no action.
August 2024
Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th July 2024
Is this relevant to you?
- This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual’s coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms.
- Where one car is merely replaced with another, this may be notified online.
- A change in car for car benefits which are being ‘payrolled’ should not be reported on a P46(car).
Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th July 2024
Is this relevant to you?
- This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
- Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
- Where the payment is made electronically the deadline for receipt of cleared payment is 22nd August 2023 Interest will be charged if payment is made late. Penalties also apply.
September 2024
Advisory Fuel Rates
Is this relevant to you?
New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found
PAYE, Student loan and CIS deductions are due for month to 5th September 2024
Is this relevant to you?
- This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
- Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
- Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20 September 2024, unless you are able to arrange a ‘Faster Payment’ to clear on or by Sunday 22nd September 2024. Interest will be charged if payment is made late. Penalties also apply.
October 2024
PAYE quarterly payments are due for small employers for the pay periods 6th July 2024 to 5th October 2024
Is this relevant to you?
- This deadline is relevant to small employers only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you may make payments to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
- Postal payments should reach your HMRC Accounts Office by the last working day before Saturday 19 October 2024 (Friday 17 October 2024).Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2024. Interest will be charged if payment is made late. Penalties also apply.
PAYE, Student loan and CIS deductions are due for the month to 5th October 2024
Is this relevant to you?
- This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
- Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
- Postal payments should reach your HMRC Accounts Office by the last working day before Saturday 19 October 2024 (Friday 17 October 2024).
- Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2024. Interest will be charged if payment is made late. Penalties also apply.
Tax and NI due under a 2023/24 PAYE Settlement Agreement
Is this relevant to you?
- This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5th April 2024.
- Postal payments should reach your HMRC Accounts Office by the last working day before Saturday 19 October 2024 (Friday 17 October 2024).
- Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2024. Interest will be charged if payment is made late. Penalties also apply.
October 2024
Deadline for notifying HMRC of new sources of taxable income or gains for 2023/24 if no tax return has been issued
Is this relevant to you?
- This deadline is relevant to individuals who have not received a self assessment tax return for the year ended 5th April 2024 but who believe they have received income or capital gains which will result in a tax liability..
- Individuals must notify HMRC of their liability so that a self assessment return can be issued in good time for the submission deadline of 31st January 2025.
- If we have already dealt with this matter on your behalf you need take no action.
Deadline for submission of 2023/24 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2025/26 PAYE code
If we are already dealing with this matter on your behalf you need take no action.
Is this relevant to you?
- This deadline is only relevant for those individuals who complete a ‘paper’ self assessment tax return and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2025/26.
- Please note that where your return is submitted online then the filing deadline for ‘coding out’ is 30 December 2024.
Deadline for submitting 'paper' 2023/24 self assessment returns
If we are already dealing with this matter on your behalf you need take no action.
Is this relevant to you?
- This deadline is relevant to individuals who need to complete a self assessment tax return for 2023/24 and wish to file the return in a ‘paper’ form. Self assessment returns submitted after this date must be submitted electronically.
- Please note that this deadline is not relevant if we are going to submit an online return for you or you are going to deal with the completion of an online return yourself. The deadline for submission of online returns is 31 January 2025.
November 2024
Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2024
Is this relevant to you?
New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found
PAYE, Student loan and CIS deductions are due for the month to 5th November 2024
Is this relevant to you?
- This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
- Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
- Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20 September 2024, unless you are able to arrange a ‘Faster Payment’ to clear on or by Sunday 22nd September 2024. Interest will be charged if payment is made late. Penalties also apply.
December 2024
Advisory Fuel Rates
Is this relevant to you?
New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found
PAYE, Student loan and CIS deductions are due for month to 5th December 2024
Is this relevant to you?
- This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
- Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
- Where the payment is made electronically the deadline for receipt of cleared payment is Friday 20 December 2024, unless you are able to arrange a ‘Faster Payment’ to clear on or by Sunday 22nd December 2024. Interest will be charged if payment is made late. Penalties also apply.