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

This tax diary highlights key UK tax deadlines that fell between October and November 2024. It is intended for taxpayers reviewing whether all obligations from this period were dealt with correctly.

As the calendar year draws to a close, unresolved filings or payments from this period can still lead to penalties, interest, or HMRC follow-up action.

Key Tax and Payroll Deadlines for October and November 2024

• 1 October 2024 – Due date for Corporation Tax due for the year ended 31 December 2023.
• 19 October 2024 – PAYE and NIC deductions due for month ended 5 October 2024. (If you pay your tax electronically the due date is 22 October 2024.)
• 19 October 2024 – Filing deadline for the CIS300 monthly return for the month ended 5 October 2024.
• 19 October 2024 – CIS tax deducted for the month ended 5 October 2024 is payable by today.
• 31 October 2024 – Latest date you can file a paper version of your 2023-24 self-assessment tax return.
• 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 2024.)
• 19 November 2024 – Filing deadline for the CIS300 monthly return for the month ended 5 November 2024.
• 19 November 2024 – CIS tax deducted for the month ended 5 November 2024 is payable by today.

Why Late-Year Deadlines Still Matter

Tax obligations do not fall away simply because the year moves on. 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 before the year-end can help limit further charges and reduce the risk of compliance action, especially where problems are identified later during a review by a tax specialist in London.

Common Obligations Around October and November

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 October or November 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, often following a later review with a tax advisor in London or through HMRC compliance checks.

Why It Is Worth Reviewing Now

Some taxpayers assume that missing less prominent deadlines has little impact. In practice, unresolved issues can accumulate and become more costly or complex to deal with later.

Reviewing whether all October–November 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 October or November 2024 Deadlines?

Whether any action is required now will depend on which obligations applied to you at the time and whether they were dealt with correctly. For individuals and businesses in Fulham Broadway and nearby areas such as Imperial Wharf and Fulham Palace Road, CIGMA Accounting can review your position and confirm whether anything remains outstanding or needs to be addressed.