Small business accounting calendar: key tax dates and deadlines for 2024/25

Whether you’re new to the business world or a veteran, it's always important to keep key accounting dates in mind for the year ahead to stay on top of your reporting duties to HMRC.

Below are all the major accounting dates and deadlines for 2024/25.

Every month

• 1^st - Annual Corporation Tax due for companies with a year ending nine months and a day earlier, e.g. tax due 1 January 2025 for the year ending 31 March 2024.
• 14^th - Quarterly instalment of Corporation Tax due for large companies (depending on accounting year-end).
• 19th - Pay PAYE/NIC and CIS deductions for the period ending the 5th of the month if you are not paying electronically. Submit CIS contractors’ monthly returns.
• 22^nd - PAYE/NIC and CIS deductions paid electronically should have cleared into the HMRC bank account.
• Submit CT600 for a year ending 12 months earlier. The last day to amend CT600 for a year ended 24 months earlier.
• If the payment due date falls on a weekend or Bank Holiday, it must be made by the previous working day. Electronic payments sent using the Faster Payments Service (FPS) can clear into HMRC’s account on a non-banking day.
• File accounts with Companies House for private companies with a year ending nine months earlier and for public companies with a year ending six months earlier.

2024

• March 31^st - Last minute planning for 2023-24 tax year. Make sure to use any CGT and IHT annual allowances and exemptions.
• April 5^th - Last day of tax year (6 April 2024, first day of new tax year).
• April 14^th - Due date for CT61 return and CT payment for quarter to 31 March 2024.
• May 3^rd - Submit employer forms P46 (car) for quarter to 5 April 2024.
• May 31^st - Last day to issue 2023-24 P60s to employees.
• July 5^th - Final date to agree 2023-24 PAYE Settlement Agreements (PSA).
• July 6^th - Last date for expenses and benefits returns (forms P11D, P9D and P11D(b)) for 2023-24 to reach HMRC. Relevant employees to receive copies of forms P11D and P9D.
• July 6^th - Last date to submit annual returns for employee share schemes and employment-related securities for 2023-24 (forms 34, 35, 39, 40 and 42).
• July 14^th - Due date for CT61 return and CT payment for quarter to 30 June 2024.
• July 22^nd - Class 1A NICs for 2023-24 due (19th if paid by cheque).
• July 31^st is the due date for the second payment on account of 2023-24 Income Tax and Class 4 NICs.
• July 31^st - Last day to pay 2022-23 tax to avoid second automatic 5% surcharge.
• August 2^nd - Submit employer forms P46 (car) for the quarter to 5 July 2024.
• October 5^th - Deadline to notify HMRC of chargeability to Income Tax or CGT for 2023-24.
• October 14^th - The due date for the CT61 return and CT payment for the quarter is 30 September 2024.
• October 31^st - Deadline to submit 2023-24 Self-Assessment tax return if filed on paper.
• November 2^nd - Submit employer forms P46 (car) for the quarter to 5 October 2024.
• December 30^th - Last day to submit 2023-24 tax return online to have the unpaid tax of up to £17,000 collected through the 2025-26 PAYE code.

2025

• January 14^th - The due date for the CT61 return and CT payment for the quarter is 31 December 2024.
• January 31^st - Submit 2023-24 Self-Assessment return online. Pay balance of 2023-24 Income Tax and CGT plus first payment on account for 2024-25.
• February 2^nd - Submit employer forms P46 (car) for the quarter to 5 January 2025.
• March 31^st - Last minute planning for 2024-25 tax year. Make sure to use any CGT and IHT annual allowances and exemptions.
  

Page updated on 13/05/2024.