Key Dates & Deadlines – June 2024
1 June 2024
Corporation tax due for accounting periods ended 31 August 2023 where not payable by instalments.
HMRC reviews advisory fuel rates for company cars.
7 June 2024
VAT returns and payments due for month or quarter ended 30 April 2024.
14 June 2024
- Corporation tax instalment payments due for large companies as follows:
- Year ended 29 February 2024 – instalment 4
- Year ended 31 May 2024 – instalment 3
- Year ended 31 August 2024 – instalment 2
- Year ended 30 November 2024 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
- Year ended 30 June 2024 – instalment 4
- Year ended 30 September 2024 – instalment 3
- Year ended 31 December 2024 – instalment 2
- Year ended 31 March 2025 – instalment 1
19 June 2024
CIS returns due for month ended 5 June 2024.
EPS due for month ended 5 June 2024 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 June 2024 paid non electronically.
21 June 2024
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2024 paid electronically.
30 June 2024
Companies with year ends of 30th September 2023 are due to file their annual accounts with Companies House.
Corporation tax return due for accounting periods ended 30 June 2023.
Deadline for amending corporation tax returns for accounting periods ended 30 June 2022.
VAT partial exemption annual adjustments for year ended 31 March 2024 to be included in this quarter’s returns (if not included in return for quarter ended 31 March 2024).
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2024.
Inheritance tax due for deaths in December 2023.
