Dates and deadlines

19 April 2024

• PAYE, NIC and CIS payment (postal)

  Quarter-end 5 April 2024.

22 April 2024

• PAYE, NIC and CIS payment (electronic)

  Quarter-end 5 April 2024.

30 April 2024

• Plastic Packaging Tax

  Return and payment quarter-end 31 March.

• Corporation Tax returns

  30 April 2023 year ends.

• Annual Tax on Enveloped Dwellings

  Return and payment (or relief declaration) for properties within the scope of ATED on 1 April.

• Non-resident landlord scheme

  Payment of tax for the quarter ended 31 March 2024.

• Inheritance Tax

  Payment of IHT on lifetime transfers between 6 April and 30 September 2023.

01 May 2024

• Corporation tax payment

  31 July 2023 year ends.

• VAT fuel scale charge

  New rates apply from the next VAT period beginning on or after 1 May 2024.

03 May 2024

• P46 (Car) Paper

  Quarter to 5 April 2024.