31 December 2024
- Corporationt Tax Return due for accounting periods ended 31 December 2023;
- Deadline for amending Corporation Tax Returns for accounting periods ended 31 December 2022;
- Inheritance Tax due for deaths in June 2024.
January 2025
1 January 2025
Corporation Tax due for accounting periods ended 31 March 2024 where not payable by instalments.
7 January 2025
VAT returns and payments due for month or quarter ended 30 November 2024.
14 January 2025
Corporation Tax instalment payments due for large companies as follows:
- Year ended 30 September 2024 – instalment 4;
- Year ended 31 December 2024 – instalment 3;
- Year ended 31 March 2025 – instalment 2;
- Year ended 30 June 2025 – instalment 1.
CT61 returns and payments due for quarter ended 31 December 2024
17 January
PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 January 2025 paid non electronically
19 January
CIS returns due for month ended 5 January 2025
EPS due for month ended 5 January 2025 so HMRC can apply a reduction on what is owed from FPS
22 January
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2025 paid electronically
30 January
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 December 2024
31 January
Online personal, trustee and partnership Tax Returns due for 2023–24.
Personal and Trustee Self-Assessment balancing payments, and any Class 2 NICs and capital gains tax, due for 2023–24.
Personal and Trustee first self-assessment payments on account due for 2024–25.
Last date for submitting online 2022–23 personal, trustee and partnership tax returns to avoid 12-month penalty.
Deadline for amending 2022–23 personal, trustee and partnership tax returns.
Deadline for trusts and estates, with a tax liability for the first time in 2023–24, to register with HMRC’s Trusts Registration Service and for others to update for changes.
Corporation tax return due for accounting periods ended 31 January 2024.
Deadline for amending Corporation Tax Returns for accounting periods ended 31 January 2023.
Plastic Packaging Tax Returns and payments due for quarter ended 31 December 2024.
Inheritance Tax due for deaths and chargeable lifetime transfers (other than on death) in July 2024.
FEBRUARY 2025
1 February
Corporation Tax due for accounting periods ended 30 April 2024 where not payable by instalments.
Interest begins to accrue on any unpaid self-assessment tax liability due for 2022–23.
2 February
P46 (car) forms due for the quarter ended 5 January 2025 (where benefits not payrolled).
5 February
Employment intermediary reports due for quarter ended 5 January 2025.
Deadline for amending employment intermediary reports for quarter ended 5 October 2024.
7 February
VAT returns and payments due for month or quarter ended 31 December 2024.
14 February
Corporation Tax instalment payments due for large companies as follows:
- Year ended 31 October 2024 – instalment 4;
- Year ended 31 January 2025 – instalment 3;
- Year ended 30 April 2025 – instalment 2;
- Year ended 31 July 2025 – instalment 1;
Deadline to apply for deferment of payment of Class 1 NICs (form CA72A) for 2024–25 (may be extended to 5 April 2025 if employer agrees);
19 February
CIS returns due for month ended 5 February 2025.
EPS due for month ended 5 January 2025 so HMRC can apply a reduction on what is owed from FPS.
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2025 paid non electronically.
MARCH 2025
1 March
Corporation Tax due for accounting periods ended 31 May 2024 where not payable by instalments.
HMRC reviews advisory fuel rates for company cars.
7 March
VAT returns and payments due for month or quarter ended 31 January 2025.
14 March
Corporation Tax instalment payments due for large companies as follows:
- Year ended 30 November 2024 – instalment 4;
- Year ended 28 February 2025 – instalment 3;
- Year ended 31 May 2025 – instalment 2;
- Year ended 31 August 2025 – instalment 1;
19 March
CIS returns due for month ended 5 March 2025.
EPS due for month ended 5 March 2025 so HMRC can apply a reduction on what is owed from FPS.
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2025 paid non electronically.
22 March
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2025 paid electronically.
31 March
Corporation Tax Return due for accounting periods ended 31 March 2024.
Deadline for amending Corporation Tax Returns for accounting periods ended 31 March 2023.
Inheritance Tax due for deaths and Chargeable Lifetime transfers (other than on death) in September 2024.
Deadline for amending ATED return for the year ended 31 March 2024.
