vap
chartered certified accountants
CLIENTS page
CLIENTS page
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INCOME TAX |
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31 January 2024 |
Balance of tax due for 2022/23 tax year 1st payment on account of tax 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 tax |
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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 due 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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28 February 2025 |
1st Surcharge - 5% tax payable on unpaid balance of 2023/24 tax |
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31 July 2025 |
2nd payment on account of tax due for 2024/25 tax year 2nd Surcharge - 5% tax payable on unpaid balance of 2023/24 |
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31 October 2025 |
Filing date for 2024/25 paper tax return OR 3 months after date of issue if after 31 July Deadline to have 2024/25 tax due (if <£3,000) to be coded out in 2026/27 PAYE codes for 2024/25 paper tax returns |
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30 December 2025 |
Deadline to have 2024/25 tax due (if <£3,000) to be coded out in 2026/27 PAYE codes for 2024/25 tax returns filed online |
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31 January 2026 |
Balance of tax due for 2024/25 tax year 1st payment on account of tax for 2025/26 tax year Filing date for 2024/25 tax returns filed online 2024/25 capital gains tax due on non-residential gains |
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PAYROLL - 2024/25 |
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19 April 2025 |
Deadline for submitting Employers Annual Return - Final RTi |
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31 May 2025 |
Issue P60s to employees by this date |
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6 July 2025 |
File P11D, P9D and P11D(b) to HMRC and provide copy P11D to employees |
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19/22 July 2025 |
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, file a CGT return online and pay 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. |
