UK Accounting Calendar 2024
Our Comprehensive Accounting Calendar meticulously outlines crucial deadlines within the financial year for the entire United Kingdom, encompassing England, Scotland, Wales, and Northern Ireland. This essential tool is designed to guide you through the myriad of important financial dates, ensuring that you can take appropriate and timely action. Whether it’s preparing for tax submissions, meeting reporting requirements, or planning financial strategies, our calendar serves as your reliable assistant, helping you navigate the fiscal landscape with ease and efficiency. By leveraging this resource, you’re empowered to manage your financial obligations proactively, ensuring compliance and optimal financial planning throughout the year.
UK Accounting Calendar 2024 By Month
January
| Date | Event | Description |
|---|---|---|
| 1st January | Corporation Tax Payment Deadline | Deadline for Corporation Tax payment for the period ending 31st March 2023. |
| 7th January | VAT Return and Payment Deadline | VAT Return and payment due date for the quarter ending 30th November 2023. |
| 10th January – 12th January | Direct Debit VAT Payments Processing | Direct debit VAT payments for the quarter ending 30th November 2023 are processed during this time. |
| 14th January | Income Tax CT61 Payment Due | Payment due date for Income Tax CT61 for the period to 31st December 2023. |
| 19th January | Postal CIS, NICs, and PAYE Payments Deadline | Deadline for postal CIS, NICs, and PAYE payments for the month. |
| 22nd January | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 31st January | Self-Assessment Tax Return Filing Deadline | Filing deadline for Self-Assessment Tax Return for the tax year ended 5th April 2023, including Capital Gains Tax for 2022/2023, and Corporation Tax filing for companies with year-end 31st January 2023. Balancing payment for 2021-2022 and first Payment on Account for 2023/2024 also due. |
February
| Date | Event | Description |
|---|---|---|
| 1st February | Corporation Tax Payment Deadline | Deadline for Corporation Tax payment for the period ending 30th April 2023. |
| 2nd February | P46 (Car) Submission Deadline | Deadline for P46 (Car) submission for the quarter ending 5th January 2024. |
| 7th February | VAT Return and Payment Deadline | VAT Return and payment due date for the quarter ending 31st December 2023. |
| 10th February – 12th February | Direct Debit VAT Payments Processing | Direct debit VAT payments for the quarter ending 31st December 2023 are processed during this time. |
| 19th February | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd February | Electronic Remittance Deadline | Deadline for electronic PAYE Class 1 NICs to be cleared in HMRC’s account. |
| 28th February | Corporation Tax Return and Payment Deadline | Corporation Tax return and payment deadline for accounts ending 31st May 2023. |
March
| Date | Event | Description |
|---|---|---|
| 1st March | New Advisory Fuel Rates (AFR) Introduction | Introduction of new Advisory Fuel Rates (AFR) for company cars. |
| 7th March | VAT Return and Payment Deadline | VAT Return and payment deadline for the quarter ending 31st January 2024. |
| 10th March – 12th March | Direct Debit VAT Payments Processing | Direct debit processing for VAT payments for the quarter ending 31st January 2024. |
| 14th March | Corporation Tax Quarterly Installment Due | Corporation Tax quarterly installment due for large companies with year-ends on 31st March and 31st December 2023. |
| 19th March | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd March | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 31st March | Corporation Tax Return and Payment Deadline | Corporation Tax return and payment deadline for accounts ending 30th June 2023. |
April
| Date | Event | Description |
|---|---|---|
| 5th April | End of Tax Year | End of the 2022/2023 Tax Year. |
| 6th April | Start of New Tax Year | Start of the 2023/2024 Tax Year and enforcement of IR35 in the private sector. |
| 7th April | VAT Return and Payment Submission Deadline | VAT return and manual payment submission deadline for the quarter ending 28th February 2024. |
| 10th April – 12th April | Direct Debit VAT Payments Processing | Direct debit VAT payments for the quarter ending 28th February 2024 are processed during this time. |
| 19th April | Automatic Interest Charge Day and Final PAYE Return Deadline | Automatic interest charge day for late PAYE Tax, Student Loans, Class 1 NI, or CIS deductions. Deadline for employers’ final PAYE return for 2022/2023 and PAYE quarterly payments for small employers. |
| 22nd April | Electronic PAYE and Class 1 NICs Payments Deadline | Deadline for any outstanding electronic PAYE and Class 1 NICs payments. |
| 30th April | Corporation Tax Return and Payment Deadline | Corporation Tax return and payment deadline for accounts ending 31st July 2023. |
May
| Date | Event | Description |
|---|---|---|
| 3rd May | P46 Submission Deadline | P46 submission deadline for employees with changed car/fuel benefits up to 5th April 2024. |
| 7th May | VAT Return and Payment Submission Deadline | VAT return and manual payment submission deadline for the quarter ending 31st March 2024. |
| 10th May – 12th May | Direct Debit VAT Payments Processing | Direct debit VAT payments for the quarter ending 31st March 2024 are processed during this time. |
| 14th May | Corporation Tax Quarterly Installment Due | Corporation Tax quarterly installment due for large companies with February, May, August, or November year-ends. |
| 19th May | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd May | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 31st May | Corporation Tax Return and Payment Deadline and P60 Issuance | Corporation Tax return and payment deadline for accounts ending 31st August 2023, and P60 forms issuance deadline for 2023/24. |
June
| Date | Event | Description |
|---|---|---|
| 1st June | Advisory Fuel Rates Update | Introduction of new Advisory Fuel Rates (AFR) for company car users. |
| 10th June – 12th June | Direct Debit VAT Payments Processing | Direct debit processing window for VAT payments for the quarter ending 30th April 2024. |
| 14th June | Corporation Tax Quarterly Installment Due | Corporation Tax quarterly installment due for large companies with March, June, September, or December year-ends. |
| 19th June | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd June | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 30th June | Corporation Tax Returns Filing Deadline | Corporation Tax Returns filing deadline for companies with a year-end of 30th June 2023. |
July
| Date | Event | Description |
|---|---|---|
| 1st July | Corporation Tax Payment Deadline | Corporation Tax payment deadline for the period ended 30th September 2023. |
| 5th July | PAYE Settlement Agreement Deadline | PAYE Settlement Agreement deadline for 2023/24. |
| 6th July | P11D and P11D(b) Submission Deadline | Deadline for submission of P11D and P11D(b) forms for 2023/24 to HMRC. Also, the deadline for reporting share incentives for 2023/24. |
| 7th July | VAT Return and Payment Deadline | VAT Return and payment deadline for the Accounting Quarter period ending 31st May 2024. |
| 10th July – 12th July | Direct Debit VAT Payments Processing | Direct debit processing for VAT payments for the quarter ending 31st May 2024. |
| 19th July | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd July | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 31st July | Second Payment on Account Due | Second Payment on Account for 2022/23 due. Corporation Tax Returns filing deadline for companies with a year-end of 31st October 2023. |
August
| Date | Event | Description |
|---|---|---|
| 3rd August | P46 Submission Deadline | P46 submission deadline for employees with changed car/fuel benefits up to 5th July 2024. |
| 7th August | VAT Return and Payment Deadline | VAT Return and payment deadline for the VAT Quarter ending 30th June 2024. |
| 10th August – 12th August | Direct Debit VAT Payments Processing | Direct debit processing window for VAT payments for the quarter ending 30th June 2024. |
| 19th August | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd August | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 31st August | Corporation Tax Return and Payment Deadline | Corporation Tax return and payment deadline for accounts ending 30th November 2023. |
September
| Date | Event | Description |
|---|---|---|
| 1st September | New Advisory Fuel Rates (AFR) Introduction | Introduction of new Advisory Fuel Rates (AFR) for company car users. |
| 7th September | VAT Return and Payment Deadline | VAT Return and payment deadline for the VAT Quarter ending 31st July 2024. |
| 10th September – 12th September | Direct Debit VAT Payments Processing | Direct debit processing for VAT payments for the quarter ending 31st July 2024. |
| 14th September | Corporation Tax Quarterly Installment Due | Corporation Tax quarterly installment due for large companies with a year-end of 31st March 2024. |
| 19th September | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd September | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 30th September | CT61 Quarterly Period Ends | CT61 Quarterly Period ends. Corporation Tax Returns filing deadline for companies with a year-end of 31st December 2023. |
October
| Date | Event | Description |
|---|---|---|
| 5th October | Self-Assessment Registration Deadline | Self-Assessment registration deadline for notifying HMRC of Income/Capital Gains Tax for 2023/2024. |
| 7th October | VAT Return and Payment Deadline | VAT returns and payment deadline for the VAT Quarter ending 31st August 2024. |
| 10th October – 12th October | Direct Debit VAT Payments Processing | Direct debit processing window for VAT payments for the quarter ending 31st August 2024. |
| 14th October | Income Tax Due Date for CT61 Period | Income Tax due date for CT61 period to 30th September 2024. |
| 19th October | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd October | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 27th October | Autumn Budget and Spending Review | The Chancellor’s delivery of the 2024 Autumn Budget and Spending Review. |
| 31st October | Corporation Tax and Self-Assessment Filing Deadline | Corporation Tax Returns filing deadline for companies with 31st January 2023 as year-end. Deadline for postal submission of Self-Assessment Tax Returns for the tax year ended 5th April 2024. |
November
| Date | Event | Description |
|---|---|---|
| 2nd November | P46 (Car) Submission Deadline | P46 (Car) submission deadline for the quarter ending 5th October 2024. |
| 7th November | VAT Return and Payment Deadline | VAT Return and payment deadline for the VAT Quarter ending 30th September 2024. |
| 10th November – 12th November | Direct Debit VAT Payments Processing | Direct debit processing window for VAT payments for the quarter ending 30th September 2024. |
| 19th November | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd November | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 30th November | Corporation Tax Return and Payment Deadline | Corporation Tax return and payment deadline for accounts ending 28th February 2024. |
Decemeber
| Date | Event | Description |
|---|---|---|
| 1st December | New Advisory Fuel Rates (AFR) Introduction | Introduction of new Advisory Fuel Rates (AFR) for company car users. |
| 7th December | VAT Return and Payment Deadline | VAT Return and payment deadline for the VAT Quarter ending 31st October 2024. |
| 10th December – 12th December | Direct Debit VAT Payments Processing | Direct debit processing window for VAT payments for the quarter ending 31st October 2024. |
| 14th December | Corporation Tax Quarterly Installment Due | Corporation Tax quarterly installment due for large companies with a year-end of 31st March 2024. |
| 19th December | Postal Payment Deadline | Postal payment deadline for monthly CIS, NICs, and PAYE. |
| 22nd December | Electronic Remittance Deadline | Electronic remittance deadline for monthly CIS, NICs, and PAYE. |
| 30th December | Online Self-Assessment Tax Return Submission Deadline | Deadline for online submission of self-assessment tax returns for the year ending 5th April 2023 for HMRC to collect underpayment via PAYE tax codes if below £3,000. |
| 31st December | Corporation Tax Return and Payment Deadline | Corporation Tax return and payment deadline for accounts ending 31st March 2024. Also, the due date for filing company accounts with Companies House for Limited Companies with a year-end of 31st March 2023. |