January 2024

1 January          

Corporation tax due for accounting periods ended 31 March 2023 where not payable by instalments

6 January

Class 1 National insurance contributions for employees cut by 2% to 10% from 6 January

7 January

VAT returns and payments due for month or quarter ended 30 November 2023

14 January        

Corporation tax instalment payments due for large companies as follows:

• Year ended 30 September 2023 – instalment 4
• Year ended 31 December 2023 – instalment 3
• Year ended 31 March 2024 – instalment 2
• Year ended 30 June 2024 – instalment 1

Corpo