Dates and deadlines

07 July 2024

• VAT return submission and payment (online)

  Month-end or quarter 31 May 2024.

14 July 2024

• CT61

  Return and payment for quarter ended 30 June.

19 July 2024

• AYE, NIC and CIS payment (postal)

  Month-end 5 July 2024.

• CIS return

  Payments made to subcontractors in the month to 5 July 2024.

22 July 2024

• PAYE, NIC and CIS payment (electronic)

  Month-end 5 July 2024.

30 July 2024

• Non-resident landlord scheme

  Payment of tax for the quarter ended 30 June 2024.

31 July 2024

• Plastic Packaging Tax

  Return and payment quarter-end 30 June.

• Corporation Tax returns

  31 July 2023 year ends.

• VAT partial exemption

  Annual adjustment due this quarter for 30 April stagger.

• VAT annual accounting

  31 May stagger VAT return and balancing payment.