January TAX DEADLINE DATES
July TAX DEADLINE DATES
June 12, 2023
December TAX DEADLINE DATES
August 15, 2024
January 2024 TAX DEADLINE DATES
1 January 2024
Corporation tax due for accounting periods ended 31 March 2023 for SMEs not liable to pay by instalments.
7 January 2024
VAT returns and payment for 30 November 2023 quarter.
14 January 2024
Forms CT61 and tax for the quarter ended 31 December 2023.
Quarterly corporation tax instalment for large companies depending on accounting year end.
19 January 2024
Pay PAYE, NIC, CIS and student loan liabilities for month ended 5 January 2024 if not paying electronically.
File monthly CIS return.
Payment of PAYE liability for quarter endede 5 January 2024 if average monthly liability is less than £1500.
21 January 2024
Supplementary intrastst declarations for December 2023 – arrivals only for a GB business, arrivals and dispatch for a Northern Ireland business.
22 January 2024
PAYE, NIC, CIS and student loan liabilities (online).
31 January 2024
Electronic filing date for 2022-23 personal, partnership and trust self-assessment (SA) tax returns.
Balance of 2022-23 SA liabilities and payment of first instalment of 2023-24 SA liabilities.
Amendments to 2021-22 SA returns.
`Vulnerable person election` by trustees where the effective date is during 2021-22 (from VPE1).
Election to opt out of pre-owned assets charge if this would first arise during 2022-23 (from IHT500).
Election under TCGA 1992, s 169Q to disapply TCGA1992, s 127 for reorganisations in 2021-22.
Repayment claims for 2022-23 class 2 NICs (small earnings election).
CTSA returns for companies with accounting periods ended 31 January 2023.
