January 2025 TAX DEADLINE DATES
December 2024 TAX DEADLINE DATES
November 29, 2024
JANUARY 2025 TAX DEADLINE DATES
1 January 2025
Corporation tax due for accounting periods ended 31 March 2024 for SMEs not liable to pay by instalments.
7 January 2025
Due date for VAT returns and payment for 30 November 2024 quarter (electronic payment).
14 January 2025
Forms CT61 and tax paid for the quarter ended 31 December 2024.
Quarterly corporation tax instalment for large companies depending on accounting year end.
19 January 2025
PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2025 if not paying electronically.
File monthly CIS return.
PAYE for quarter ended 5 January 2025 if average monthly liability is less than £1,500.
21 January 2025
Supplementary intrastate declarations for December 2024 – arrivals only for a GB business, arrivals and dispatch for a Northern Ireland business.
22 January 2025
PAYE, NIC, CIS and student loan liabilities (electronic payment).
31 January 2025
Electronic filing date for 2023-24 personal, partnership and trust self-assessment (SA) tax returns.
Balance of 2023-24 SA liabilities and first instalment of 2024-25 SA liabilities.
2022-23 SA tax returns to be amended.
‘Vulnerable person election’ by trustees where the effective date is during 2022-23 (form VPE1).
TCGA 1992, s 169Q election to disapply s 127 for reorganisations in 2022-23.
Election to opt out of pre-owned assets charge if this would first arise during 2023-24 (form IHT500).
Companies House should have received accounts of private companies with 30 April 2024 year ends and public limited companies with 31 July 2024 year ends.
