vap
chartered certified accountants
CLIENTS page
CLIENTS page
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INCOME TAX |
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31 January 2023 |
Balance of tax due for 2021/22 tax year 1st payment on account of tax for 2022/23 tax year Filing date for 2021/22 tax returns filed online 2021/22 capital gains tax due on non-residential gains |
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28 February 2023 |
1st Surcharge - 5% tax payable on unpaid balance of 2021/22 tax |
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31 July 2023 |
2nd payment on account of tax due for 2022/23 tax year 2nd Surcharge - 5% tax payable on unpaid balance of 2021/22 tax |
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31 October 2023 |
Filing date for 2022/23 paper tax return OR 3 months after date of issue if after 31 July Deadline to have 2022/23 tax due (if <£3,000) to be coded out in 2024/25 PAYE codes for 2022/23 paper tax returns |
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30 December 2023 |
Deadline to have 2022/23 tax due (if <£3,000) to be coded out in 2024/25 PAYE codes for 2022/23 tax returns filed online |
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31 January 2024 |
Balance of tax due for 2022/23 tax year 1st payment on account of tax due for 2023/24 tax year Filing date for 2022/23 tax returns filed online 2022/23 capital gains tax due on non-residential gains |
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28 February 2024 |
1st Surcharge - 5% tax payable on unpaid balance of 2022/23 tax |
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31 July 2024 |
2nd payment on account of tax due for 2023/24 tax year 2nd Surcharge - 5% tax payable on unpaid balance of 2022/23 |
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31 October 2024 |
Filing date for 2023/24 paper tax return OR 3 months after date of issue if after 31 July Deadline to have 2023/24 tax due (if <£3,000) to be coded out in 2025/26 PAYE codes for 2023/24 paper tax returns |
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30 December 2024 |
Deadline to have 2023/24 tax due (if <£3,000) to be coded out in 2025/26 PAYE codes for 2023/24 tax returns filed online |
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31 January 2025 |
Balance of tax due for 2023/24 tax year 1st payment on account of tax for 2024/25 tax year Filing date for 2023/24 tax returns filed online 2023/24 capital gains tax due on non-residential gains |
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PAYROLL - 2023/24 |
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19 April 2024 |
Deadline for submitting Employers Annual Return - Final RTi |
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31 May 2024 |
Issue P60s to employees by this date |
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6 July 2024 |
File P11D, P9D and P11D(b) to HMRC and provide copy P11D to employees |
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19/22 July 2024 |
Pay Class 1A NIC by post/electronic |
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CORPORATION TAX |
Corporation Tax Return (CT600) and payment is due 9 months+1 day after the end of the corporation tax accounting period for small companies. |
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INHERITANCE TAX |
Payment is due 6 months after end of month of death or chargeable transfer - instalment option available. |
Tax Deadlines
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CAPITAL GAINS TAX |
For individuals - 31 Jan (or 31 Dec if no tax return filed) following the end of the tax year in which disposal takes place. For sales of residential property after 5.4.2020, within 60 days of completion date. |
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PAYE / NIC / CIS |
Electronic payment is due by 22nd of each month. For quarterly PAYE/NIC, electronic payments are due quarterly on 22 July, 22 October, 22 January and 22 April. |
