Key Dates and Deadlines

Payment Dates2024-252023-24
First interim Income Tax payment31 January 202531 January 2024
Second interim Income Tax payment31 July 202531 July 2024
Final balancing Income Tax payment31 January 202631 January 2025
Capital Gains Tax payment (earlier for taxable sales of UK residential property).31 January 202631 January 2025
Corporation Tax is due 9 months and 1 day after the end of accounting period (or by quarterly instalments if large company).
Issue P60s to employees31 May 2024
Forms P9D, P11D and P11D(b) – and appropriate copies to employees06 July 2024
Self Assessment Tax Return – paper version31 October 2024
Last day to submit 2023-24 tax return online to have unpaid tax of up to £17,000 (depending on income levels) collected through the 2025-26 PAYE code30 December 2024
Self Assessment Tax Return – online version31 January 2025


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