This deadline is relevant for employers who have entered into a PAYE settlement agreement to pay tax and national insurance in respect of benefits in kind for their employees for the year ended 5th April 2024.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2024.
PAYE, Student loan and CIS deductions are due for the month to 5th October 2024
This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2024. In year interest will be charged if payment is made late. Penalties also apply.
PAYE quarterly payments are due for small employers for the pay periods 6th July 2024 to 5th October 2024.
This deadline is relevant to small employers only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd October 2024. In year interest will be charged if payment is made late. Penalties also apply.
This deadline is relevant to individuals who have not received a self assessment tax return for the year ended 5th April 2024 but who believe they have received income or capital gains which will result in a tax liability. This deadline is also relevant to individuals who are liable to the High Income Child Benefit Charge.
Individuals must notify HMRC of their liability so that a self assessment return can be issued in good time for the submission deadline of 31st January 2025.
If we have already dealt with this matter on your behalf you need take no action.
This deadline is relevant to individuals who need to complete a self assessment tax return for 2023/24 and wish to file the return in a ‘paper’ form. Self assessment returns submitted after this date must be submitted electronically.
Please note that this deadline is not relevant if we are going to submit an online return for you or you are going to deal with the completion of an online return yourself. The deadline for submission of online returns is 31 January 2025.
If we are already dealing with this matter on your behalf you need take no action.
Deadline for submission of 2023/24 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2024/25 PAYE code
This deadline is only relevant for those individuals who complete a ‘paper’ self assessment tax return and who are employees. Where you have an underpayment you may request that HMRC collect the tax outstanding by making an adjustment to your tax code for the year 2025/26.
Please note that where your return is submitted online then the filing deadline for ‘coding out’ is 30 December 2024.
If we are already dealing with this matter on your behalf you need take no action.