Payment Dates



First interim Income Tax payment

31 January 2024

31 January 2023

Second interim Income Tax payment

31 July 2024

31 July 2023

Final balancing Income Tax payment

31 January 2025

31 January 2023

Capital Gains Tax payment (earlier for taxable sales of UK residential property).

31 January 2025

31 January 2024

Corporation Tax is due 9 months and 1 day after the end of accounting period (or by quarterly instalments if large company).

Issue P60s to employees

31 May 2023

Forms P9D, P11D and P11D(b) – and appropriate copies to employees

06 July 2023

Self Assessment Tax Return – paper version

31 October 2023

Last day to submit 2022-23 tax return online to have unpaid tax of up to £17,000 (depending on income levels) collected through the 2024-25 PAYE code

30 December 2023

Self Assessment Tax Return – online version

31 January 2024


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