Tax and business calendar

Details of compliance and regulatory deadlines.

    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.

    07 July 2024

    • VAT return submission and payment (online)

      Month-end or quarter 31 May 2024.

    14 July 2024

    • CT61

      Return and payment for quarter ended 30 June.

    19 July 2024

    • AYE, NIC and CIS payment (postal)

      Month-end 5 July 2024.

    • CIS return

      Payments made to subcontractors in the month to 5 July 2024.

    22 July 2024

    • PAYE, NIC and CIS payment (electronic)

      Month-end 5 July 2024.

    30 July 2024

    • Non-resident landlord scheme

      Payment of tax for the quarter ended 30 June 2024.

    31 July 2024

    • Plastic Packaging Tax

      Return and payment quarter-end 30 June.

    • Corporation Tax returns

      31 July 2023 year ends.