December 2024 TAX DEADLINE DATES

DECEMBER 2024 TAX DEADLINE DATES

1 December 2024

Payment of corporation tax liabilities for accounting periods ended 29 February 2024 for SMEs not liable to pay by instalments.

Check HMRC website for advisory fuel rates changes.

7 December 2024

VAT returns and payment for 31 October 2024 quarter (electronic).

14 December 2024

Quarterly corporation tax instalment for large companies (depending on accounting year end).

Monthly paper EC sales list – relevant only to businesses in Northern Ireland selling goods.

19 December 2024

PAYE, NICs, CIS and student loan liabilities for month ended 5 December 2024 if not paying electronically.

File monthly CIS return.

21 December 2024

File online monthly EC sales list – relevant only to businesses in Northern Ireland selling goods.

Submit supplementary intrastat declarations for October 2024 – arrivals only for a GB business, arrivals and despatch for businesses in Northern Ireland.

22 December 2024

PAYE, NIC, CIS and student loan liabilities should have cleared into HMRC bank account.

30 December 2024

Submit online SA tax returns if underpayments are to be collected by a PAYE coding adjustment.

31 December 2024

Companies House should have received accounts for private companies with 31 March 2024 year ends and public limited companies with 30 June 2023 year ends.

HMRC should have received CTSA returns for companies with accounting periods ended 31 December 2023.

End of CT61 quarterly reporting period.

Year end for taxable distance supplies to UK for VAT registration.