Tax Year 2025/2026
January 2025
1st Due date for payment of corporation tax for period ended 31 March 2024.
14th Payment and return due date for income tax for the CT61 quarter to 31 December 2024.
19th 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.
31st Deadline for submitting your 2023/24 self assessment return (£100 automatic penalty if your return is late).
Balancing payment – 2023/24 income tax and Class 4 or voluntary NICs also due.
First payment on account for 2024/25 due.
Capital gains tax payment for 2023/24.
February 2025
2nd Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2025.
19th PAYE, Student loan and CIS deductions are due for the month to 5 February 2025
March 2025
1st New Advisory Fuel Rates (AFR) for company car users apply from today.
3rd 5% late payment penalty on any 2023/24 outstanding tax which was due on 31 January 2025 and still remains unpaid.
19th PAYE, Student loan and CIS deductions are due for the month to 5 March 2025.
31st End of corporation tax financial year.
End of CT61 quarterly period.
Filing date for Company Tax Return Form CT600 for period ended 31 March 2024.
Last minute planning for tax year 2024/25 – please contact us for advice.
April 2025
1 April New Business Rates Year: Start of the business rates year for 2025-26.
5 April End of 2024-25 Tax Year: Final day of the current tax year.
6 April Start of 2025-26 Tax Year: New tax codes come into effect for employees.
19 April RTI Submission Deadline: For final Real Time Information (RTI) submissions for PAYE in the 2024-25 tax year.
30 April Employer Payment Summary (EPS) Deadline: Submit your final EPS and Full Payment Submission (FPS) for 2024-25.
July 2025
6 July P11D Submission Deadline: Submit forms detailing employee benefits and expenses for the 2024-25 tax year.
31 July Self Assessment Second Payment on Account: Deadline to make your second payment on account for the 2024-25 tax year.
October 2025
5 October Register for Self Assessment: If you’re self-employed or have untaxed income for 2024-25, register with HMRC by this date.
31 October Paper Tax Return Deadline: Final day to file your self-assessment tax return by post for the 2024-25 tax year.
December 2025
31 December End of Calendar Year: Key date for businesses that operate on a calendar-year financial basis.
As well as the above dates other monthly and quarterly deadline/due dates to be aware of:
(VAT registered only)
7th VAT Return submission and payment deadline.
The deadline for VAT Returns and payments of Accounting is due on the 7th after the end of each month.
(Limited Companies Only)
14th Corporation Tax Quarterly Instalment Due Date
Quarterly instalment payments of corporation tax must be paid on the 14th after the end of the month
Annual Due Dates for Limited Companies
12 months after year end:
Annual Filing Corporation Tax Due Date
Corporation tax return filing is due 12 months after the end of a limited company’s financial year.
9 months after year end:
Company Accounts Filing Due Date Companies House
9 months after your accounting period, annual accounts must be filed with Companies House.
9 months and 1 day after year end:
Corporation Tax Payment due date
9 months and 1 day after your accounting period, a Company’s Corporation Tax Liability is due for payment.
Other Important Dates:
Report and pay Capital Gains Tax on residential property
You have 60 days from completion on your residential land and/or property to declare and pay any Capital Gains Tax Liability.