1 January

• New Year’s Day
• Corporation tax payments due for accounting year ending 31 March 2024.

2 January

• 2nd January Holiday (Scotland)

7 January

• VAT quarterly return for period ending 30 Nov 2024. Taxpayers with this deadline have VAT quarters ending Feb, May, Aug & Nov.

19 January

• PAYE, Student loan and CIS deductions are due for the month to 5 January 2025
• PAYE quarterly payments are due for small employers for the pay periods 6 October 2024 to 5 January 2025

22 January

• Monthly deadline for electronic remittance to HMRC of PAYE, NIC, CIS.

31 January

• Deadline for submitting your 2023/2024 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2023/24 liability together with the first payment on account for 2024/25 are also due.