Tax Diary: June to July 2024 Deadlines That May Still Matter

This tax diary highlights key tax deadlines that fell between June and July 2024. It is relevant for taxpayers who want to check whether any filing or payment obligations from this period were missed.

July is a key month for Self Assessment. Even where deadlines have passed, unresolved issues can still lead to penalties, interest, or HMRC follow-up action.

Key Tax and Payroll Deadlines for June and July 2024

• 1 June 2024 – Due date for corporation tax due for the year ended 31 August 2023.
• 19 June 2024 – PAYE and NIC deductions due for month ended 5 June 2024. (If you pay your tax electronically the due date is 22 June 2024).
• 19 June 2024 – Filing deadline for the CIS300 monthly return for the month ended 5 June 2024.
• 19 June 2024 – CIS tax deducted for the month ended 5 June 2024 is payable by today.
• 1 July 2024 – Due date for corporation tax due for the year ended 30 September 2023.
• 6 July 2024 – Complete and submit forms P11D return of benefits and expenses and P11D(b) return of Class 1A NICs.
• 19 July 2024 – Pay Class 1A NICs (by the 22 July 2024 if paid electronically).
• 19 July 2024 – PAYE and NIC deductions due for month ended 5 July 2024. (If you pay your tax electronically the due date is 22 July 2024).
• 19 July 2024 – Filing deadline for the CIS300 monthly return for the month ended 5 July 2024.
• 19 July 2024 – CIS tax deducted for the month ended 5 July 2024 is payable by today.

Why June–July Deadlines Are Still Relevant

Tax obligations do not disappear once a deadline has passed. Where a payment or filing was missed, the liability remains until it is resolved.

For many taxpayers, the 31 July Self Assessment payment date is particularly significant, as interest and penalties may apply if amounts remain unpaid.

Common Obligations Around June and July

Deadlines during this period often relate to:

• Self Assessment payments on account due by 31 July
• Balancing payments where applicable
• VAT return submissions and payments
• PAYE and National Insurance reporting and payments

Which obligations applied will depend on your circumstances, such as whether you were self-employed, a landlord, an employer, or otherwise within Self Assessment.

What Happens If a Deadline Was Missed?

If a tax deadline in June or July 2024 was missed, HMRC may have charged interest from the original due date. Penalties can also apply in some cases.

The longer an issue remains unresolved, the greater the potential cost. Even where no immediate action was taken, HMRC may pursue the matter later.

Why It Is Worth Reviewing Now

Some taxpayers assume that once the July deadline has passed, nothing further can be done. In practice, addressing missed obligations sooner can limit further charges and reduce compliance risk.

Reviewing whether all June–July 2024 obligations were met can help avoid unexpected demands later in the tax year.

HMRC Guidance on Late Tax Payments

HMRC explains how interest and penalties apply to late tax payments on
GOV.UK.

Did You Miss Any June or July 2024 Deadlines?

Whether any action is required now will depend on which obligations applied to you at the time and whether they were handled correctly. For individuals and businesses in Hammersmith and nearby areas such as Barons Court and Stamford Brook, CIGMA Accounting can review your position and confirm whether anything remains outstanding or needs to be addressed.