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April Key Dates

Newsletter issue – April 2024

6^th

New tax year begins; new tax codes take effect.

6^th

Introduction of a new tax band (in Scotland only) named the Advanced rate.

6^th

High Income Child Benefit Charge (HICBC) threshold will rise.

6^th

Employee NICS cut from 10% to 8%; Self-employed NICS will go from 9% to 6%.

6^th

Property capital gains tax cut from 28% to 24%.

19^th

For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.

22^nd

Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. For those paying by post, the deadline is 30 April.

30^th

Corporation Tax Returns are due for companies with year-end of 30 April.

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April Key Dates

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