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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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Coronavirus (COVID-19) update

As a valued member of our community, we appreciate the trust you place in us to make sure all your critical services continue.

We are committed to an evidence-led and common-sense approach to containing the coronavirus outbreak and mitigating its impact on employees, customers and our wider business operations.

Please be assured we are preparing for our services to continue as normal. We have business continuity plans in place to minimise the risk of infection and make sure we can continue to deliver a business-as-usual service to our customers should an infection occur at an office. These include implementing clear guidelines for employees, providing support and advice for anyone who needs to self-quarantine, and issuing guidance on following safe hygiene practices across the organisation.

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April Key Dates

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