Tax calendar

The red text indicates an entry relevant to companies and employers, black refers to personal tax, and bold indicates an important item.

Click on an item to find out more detail of how it may affect you.

If you would like to receive email reminders before these key tax dates from our taxREMINDER system, then click here to register on our website. If you have already registered and would like to change your taxREMINDER options then click to log on.

March 2024

Is this relevant to you?

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Classes 2 and 4 NI, capital gains tax or High Income Child Benefit Charge liabilities.

The balance of any outstanding income tax, Classes 2 and 4 National Insurance, capital gains tax and High Income Child Benefit Charge for the year ended 5th April 2023 was due for payment by 31st January 2024. Where the payment is made late interest will be charged. On 2 March 2024 a late payment penalty of 5% will be added to the outstanding liability.

If we have already dealt with this matter on your behalf you need take no action.

Is this relevant to you?

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 March 2024. Interest will be charged if payment is made late. Penalties also apply.

Is this relevant to you?

The final deadline of 5th April 2024 is relevant to individuals who have not considered year-end tax planning issues.  These issues include:

  • utilising your annual capital gains tax exemption
  • utilising your annual inheritance tax exemption for gifts
  • utilising your annual Individual Savings Account investment limit (ISA)
  • making additional pension contributions for 2023/24.

Please get in touch if you would like any further advice on these or any other issues.

Address

Sam Rogoff & Co Ltd, 2nd Floor, 167-169 Great Portland Street, London W1W 5PF

Contact us today!

0207 637 5310

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Sam Rogoff & Co Ltd, is a UK Limited Company registered in England and Wales under number 07092178. Sam Rogoff & Co Ltd is authorised and regulated by the Institute of Chartered Accountants in England and Wales (“ICAEW”) under registration number C002545445 and is subject to the ICAEW Code of Ethics. Regulated for a range of investment business activities, and licensed to carry out the reserved legal activity of non-contentious probate in England and Wales by the ICAEW. Details of our status can be viewed at www.auditregister.org.uk under registration number C002545445. We are registered for VAT under registration number GB 228 4926 42