31 July 2024 – Second payment on account for 2023/24 tax year.
5 October 2024 – Deadline for notifying HMRC of new sources of income (including the Child Benefit charge) if no tax return has been issued for 2023/24 tax year.
31 October 2024 – Deadline for submission of 2023/24 non-electronic returns.
30 December 2024 – Deadline for submission of 2023/24 electronic tax returns if ‘coding out’ of eligible underpayment is required.
31 January 2025 – Deadline for filing electronic tax returns for 2023/24. Balancing payment due for 2023/24 tax year. First payment on account due for 2024/25 tax year.
Disclaimer
This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.