Tax and business calendar

Details of compliance and regulatory deadlines.

    19 April 2024

    • PAYE, NIC and CIS payment (postal)

      Quarter-end 5 April 2024.

    22 April 2024

    • PAYE, NIC and CIS payment (electronic)

      Quarter-end 5 April 2024.

    30 April 2024

    • Plastic Packaging Tax

      Return and payment quarter-end 31 March.

    • Corporation Tax returns

      30 April 2023 year ends.

    • Annual Tax on Enveloped Dwellings

      Return and payment (or relief declaration) for properties within the scope of ATED on 1 April.

    • Non-resident landlord scheme

      Payment of tax for the quarter ended 31 March 2024.

    • Inheritance Tax

      Payment of IHT on lifetime transfers between 6 April and 30 September 2023.

    01 May 2024

    • Corporation tax payment

      31 July 2023 year ends.

    • VAT fuel scale charge

      New rates apply from the next VAT period beginning on or after 1 May 2024.

    03 May 2024

    • P46 (Car) Paper

      Quarter to 5 April 2024.