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January Key Dates

Newsletter issue – January 2024

1st

  • Due date for Corporation Tax due for the year ended 31 March 2023

6th

  • Employee National Insurance reductions announced at Autumn Statement to take effect

19th

  • For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC

22nd

  • Deadline for employers operating PAYE to pay HMRC. For those paying by post, the deadline is 19 January.

31st

  • Self-Assessment Tax Returns submission and payment deadline