Tax and business calendar

Details of compliance and regulatory deadlines.

    19 March 2024

    • Monthly postal PAYE/class 1 NICs/student loan payment

      If you pay by cheque through the post, monthly payments due for PAYE, class 1 NICs and student loan deductions from February 2024.

    • CIS return

      Construction Industry Scheme: monthly return due for period up to 5th of previous month.

    21 March 2024

    • Intrastat

      Due date for payment of supplementary declarations for February 2024.

    22 March 2024

    • Monthly electronic PAYE/class 1 NICs/student loan payment

      If paying electronically, pay PAYE, class 1 NICs, student loan deductions and deductions from payments to subcontractors for the month up to the 5th of this month.

    31 March 2024

    • Corporation tax

      End of corporation tax financial year.

    • CT61

      End of CT61 quarterly period.

    • Corporation tax return

      Filing deadline for corporation tax return self-assessment form CT600 for period ended 31 March 2023 to be submitted to HMRC.

    • Company accounts filing deadline

      Check your company’s financial year-end. The deadline for both filing your annual accounts and paying your corporation tax bill is usually 9 months after the end of your company’s financial year, while your corporation tax return is due 12 months after the end of the accounting period it covers.

    01 April 2024

    • Corporation tax payment

      Corporation tax payment due for year end 30 June 2023, for those companies not liable to pay their liability by installments.

    05 April 2024

    • P46 (car) electronic

      Quarter to 5 April 2024.