Tax Diary: November to December 2024 Deadlines That May Still Matter

This tax diary highlights key UK tax deadlines that fell between November and December 2024. It is intended for taxpayers reviewing whether all obligations from the end of the calendar year were dealt with correctly.

Although these dates have passed, unresolved filings or payments from this period can still lead to penalties, interest, or HMRC follow-up action.

Key Tax and Payroll Deadlines for November and December 2024

• 1 November 2024 – Due date for Corporation Tax due for the year ended 31 January 2024.
• 19 November 2024 – PAYE and NIC deductions due for month ended 5 November 2024. (If you pay your tax electronically the due date is 22 November 20244.)
• 19 November 2024 – Filing deadline for the CIS300 monthly return for the month ended 5 November 20244.
• 19 November 2024 – CIS tax deducted for the month ended 5 November 2024 is payable by today.
• 1 December 2024 – Due date for Corporation Tax payable for the year ended 28 February 2024.
• 19 December 2024 – PAYE and NIC deductions due for month ended 5 December 2024. (If you pay your tax electronically the due date is 22 December 2024).
• 19 December 2024 – Filing deadline for the CIS300 monthly return for the month ended 5 December 2024.
• 19 December 2024 – CIS tax deducted for the month ended 5 December 2024 is payable by today.
• 30 December 2024 – Deadline for filing 2023-24 self-assessment tax returns online to include a claim for under payments to be collected via tax code in 2025-26.

Why Year-End Deadlines Still Matter

Tax obligations do not fall away simply because the year ends. Where a return was not submitted or a payment was made late, HMRC may continue to treat the matter as outstanding until it is resolved.

Addressing any issues linked to November or December deadlines can help prevent further charges and reduce compliance risk going into the next year.

Common Obligations Around November and December

Deadlines during this period often relate to:

• VAT return submissions and payments
• PAYE and National Insurance reporting and payments
• Ongoing Self Assessment compliance
• Employer reporting obligations

Which obligations applied will depend on your circumstances, such as whether you were self-employed, an employer, or VAT-registered.

What Happens If a Deadline Was Missed?

If a tax deadline in November or December 2024 was missed, HMRC may have applied penalties or charged interest from the original due date.

In some cases, penalties increase over time while the issue remains unresolved. Even where no immediate notice was issued, HMRC can still raise the matter later.

Why It Is Worth Reviewing Now

Some taxpayers assume that missing late-year deadlines has little impact once a new year begins. In practice, unresolved issues can accumulate and become more costly or complex to deal with later.

Reviewing whether all November–December 2024 obligations were met can help avoid unexpected demands or enforcement action.

HMRC Guidance on Late Tax Deadlines

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

Did You Miss Any November or December 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 Fulham Broadway and nearby areas such as Imperial Wharf and Fulham Reach, CIGMA Accounting can review your position and confirm whether anything remains outstanding or needs to be addressed.