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Tax and business calendar

Details of compliance and regulatory deadlines.

    19 June 2024

    • PAYE, NIC and CIS payment (postal)

      Month-end 5 June 2024.

    22 June 2024

    • PAYE, NIC and CIS payment (electronic)

      Month-end 5 June 2024.

    30 June 2024

    • Corporation Tax returns

      30 June 2023 year ends.

    • VAT partial exemption

      Annual adjustment due this quarter for 31 March stagger.

    • VAT annual accounting

      30 April stagger VAT return and balancing payment.

    01 July 2024

    • Corporation Tax payment

      30 September 2023 year ends.

    05 July 2024

    • PAYE settlement agreement

      Deadline to agree for 2023/24.

    • Non-resident landlord scheme

      Annual return to HMRC and certificate NRL6 to landlord.

    06 July 2024

    • Termination payments and benefits

      2023/24 termination payments and benefits report.

    • Director loans

      Close company election under s.187 ITEPA 2003 for all beneficial loans to a director to be treated as a single loan for calculating 2023-24 benefit.