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

UK Accounting Calendar 2024 By Month

January

1/1/24 Corporation Tax payment deadline for the period ending 31 March 2023.
7/1/24 VAT Return and payment due date for the quarter ending 30 November 2023.
10/1/24 – 12/1/24 Direct debit VAT payments for the quarter ending 30 November 2023 are processed during this time.
14/1/24 Payment due date for Income Tax CT61 for the period to 31 December 2023.
19/1/24 Deadline for postal CIS, NICs, and PAYE payments for the month.
22/1/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
31/1/24 Self-Assessment Tax Return filing deadline for the tax year ended 5 April 2023, including Capital Gains Tax for 2022/2023, and Corporation Tax filing for companies with year-end 31 January 2023. Balancing payment for 2021-2022 and first Payment on Account for 2023/2024 also due.

February

1/2/24 Corporation Tax payment deadline for the period ending 30 April 2023.
2/2/24 P46 (Car) submission deadline for the quarter ending 5 January 2024.
7/2/24 VAT Return and payment due date for the quarter ending 31 December 2023.
10/2/24 – 12/2/24 Processing window for direct debit VAT payments for the quarter ending 31 December 2023.
19/2/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/2/24 Deadline for electronic PAYE Class 1 NICs to be cleared in HMRC’s account.
28/2/24 Corporation Tax return and payment deadline for accounts ending 31 May 2023.

March

1/3/24 Introduction of new Advisory Fuel Rates (AFR) for company cars.
7/3/24 VAT Return and payment deadline for the quarter ending 31 January 2024.
10/3/24 – 12/3/24 Direct debit processing for VAT payments for the quarter ending 31 January 2024.
14/3/24 Corporation Tax quarterly installment due for large companies with year-ends on 31 March and 31 December 2023.
19/3/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/3/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
31/3/24 Corporation Tax return and payment deadline for accounts ending 30 June 2023.

April

5/4/24 End of the 2022/2023 Tax Year.
6/4/24 Start of the 2023/2024 Tax Year and enforcement of IR35 in the private sector.
7/4/24 VAT return and manual payment submission deadline for the quarter ending 28 February 2024.
10/4/24 – 12/4/24 Direct debit VAT payments for the quarter ending 28 February 2024 are processed.
19/4/24 Automatic interest charge day for late PAYE Tax, Student Loans, Class 1 NI, or CIS deductions. Also, the deadline for employers’ final PAYE return for 2022/2023 and PAYE quarterly payments for small employers.
22/4/24 Deadline for any outstanding electronic PAYE and Class 1 NICs payments.
30/4/24 Corporation Tax return and payment deadline for accounts ending 31 July 2023.

May

3/5/24 P46 submission deadline for employees with changed car/fuel benefits up to 5 April 2024.
7/5/24 VAT return and manual payment submission deadline for the quarter ending 31 March 2024.
10/5/24 – 12/5/24 Direct debit VAT payments for the quarter ending 31 March 2024 are processed.
14/5/24 Corporation Tax quarterly installment due for large companies with February, May, August, or November year-ends.
19/5/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/5/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
31/5/24 Corporation Tax return and payment deadline for accounts ending 31 August 2023, and P60 forms issuance deadline for 2023/24.

June

1/6/24 Advisory Fuel Rates update. Corporation Tax payment deadline for the period ending 31 August 2022.
10/6/24 – 12/6/24 Direct debit processing window for VAT payments for the quarter ending 30 April 2024.
14/6/24 Corporation Tax quarterly installment due for large companies with March, June, September, or December year-ends.
19/6/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/6/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
30/6/24 Corporation Tax Returns filing deadline for companies with a year-end of 30 June 2023.

July

1/7/24 Corporation Tax payment deadline for the period ended 30 September 2023.
5/7/24 PAYE Settlement Agreement deadline for 2023/24.
6/7/24 Deadline for submission of P11D and P11D(b) forms for 2023/24 to HMRC. Also, the deadline for reporting share incentives for 2023/24.
7/7/24 VAT Return and payment deadline for the Accounting Quarter period ending 31 May 2024.
10/7/24 – 12/7/24 Direct debit processing for VAT payments for the quarter ending 31 May 2024.
19/7/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/7/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
31/7/24 Second Payment on Account for 2022/23 due. Corporation Tax Returns filing deadline for companies with a year-end of 31 October 2023.

August

3/8/24 P46 submission deadline for employees with changed car/fuel benefits up to 5 July 2024.
7/8/24 VAT Return and payment deadline for the VAT Quarter ending 30 June 2024.
10/8/24 – 12/8/24 Direct debit processing window for VAT payments for the quarter ending 30 June 2024.
19/8/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/8/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
31/8/24 Corporation Tax return and payment deadline for accounts ending 30 November 2023.

September

1/9/24 Introduction of new Advisory Fuel Rates (AFR) for company car users.
7/9/24 VAT Return and payment deadline for the VAT Quarter ending 31 July 2024.
10/9/24 – 12/9/24 Direct debit processing for VAT payments for the quarter ending 31 July 2024.
14/9/24 Corporation Tax quarterly installment due for large companies with a year-end of 31 March 2024.
19/9/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/9/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
30/9/24 CT61 Quarterly Period ends. Corporation Tax Returns filing deadline for companies with a year-end of 31 December 2023.

October

5/10/24 Self-Assessment registration deadline for notifying HMRC of Income/Capital Gains Tax for 2023/2024.
7/10/24 VAT returns and payment deadline for the VAT Quarter ending 31 August 2024.
10/10/24 – 12/10/24 Direct debit processing window for VAT payments for the quarter ending 31 August 2024.
14/10/24 Income Tax due date for CT61 period to 30 September 2024.
19/10/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/10/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
27/10/24 The Chancellor’s delivery of the 2024 Autumn Budget and Spending Review.
31/10/24 Corporation Tax Returns filing deadline for companies with 31 January 2023 as year-end. Deadline for postal submission of Self-Assessment Tax Returns for the tax year ended 5 April 2024.

November

2/11/24 P46 (Car) submission deadline for the quarter ending 5 October 2024.
7/11/24 VAT Return and payment deadline for the VAT Quarter ending 30 September 2024.
10/11/24 – 12/11/24 Direct debit processing window for VAT payments for the quarter ending 30 September 2024.
19/11/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/11/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
30/11/24 Corporation Tax return and payment deadline for accounts ending 28 February 2024.

Decemeber

1/12/24 Introduction of new Advisory Fuel Rates (AFR) for company car users.
7/12/24 VAT Return and payment deadline for the VAT Quarter ending 31 October 2024.
10/12/24 – 12/12/24 Direct debit processing window for VAT payments for the quarter ending 31 October 2024.
14/12/24 Corporation Tax quarterly installment due for large companies with a year-end of 31 March 2024.
19/12/24 Postal payment deadline for monthly CIS, NICs, and PAYE.
22/12/24 Electronic remittance deadline for monthly CIS, NICs, and PAYE.
30/12/24 Deadline for online submission of self-assessment tax returns for the year ending 5 April 2023 for HMRC to collect underpayment via PAYE tax codes if below £3,000.
31/12/24 Corporation Tax return and payment deadline for accounts ending 31 March 2024. Also, the due date for filing company accounts with Companies House for Limited Companies with a year-end of 31 March 2023.