INCOME TAX

31 January 2025

Balance of tax due for 2023/24 tax year

1st payment on account of tax for 2024/25 tax year

Filing date for 2023/24 tax returns filed online

2023/24 capital gains tax due on non-residential gains

28 February 2025

1st Surcharge - 5% tax payable on unpaid balance of 2023/24 tax

31 July 2025

2nd payment on account of tax due for 2024/25 tax year

2nd Surcharge - 5% tax payable on unpaid balance of 2023/24 tax

31 October 2025

Filing date for 2024/25 paper tax return OR 3 months after date of issue if after 31 July

Deadline to have 2024/25 tax due (if <£3,000) to be coded out in 2026/27 PAYE codes for 2024/25 paper tax returns

30 December 2025

Deadline to have 2024/25 tax due (if <£3,000) to be coded out in 2026/27 PAYE codes for 2024/25 tax returns filed online

31 January 2026

Balance of tax due for 2024/25 tax year

1st payment on account of tax due for 2025/26 tax year

Filing date for 2024/25 tax returns filed online

2024/25 capital gains tax due on non-residential gains

28 February 2026

1st Surcharge - 5% tax payable on unpaid balance of 2024/25 tax  

31 July 2026

2nd payment on account of tax due for 2025/26 tax year

2nd Surcharge - 5% tax payable on unpaid balance of 2024/25

31 October 2026

Filing date for 2025/26 paper tax return OR 3 months after date of issue if after 31 July

Deadline to have 2025/26 tax due (if <£3,000) to be coded out in 2027/28 PAYE codes for 2025/26 paper tax returns

30 December 2026

Deadline to have 2025/26 tax due (if <£3,000) to be coded out in 2027/28 PAYE codes for 2025/26 tax returns filed online

31 January 2027

Balance of tax due for 2025/26 tax year

1st payment on account of tax for 2026/27 tax year

Filing date for 2025/26 tax returns filed online

2025/26 capital gains tax due on non-residential gains

PAYROLL - 2025/26 year

19 April 2026

Deadline for submitting Employers Annual Return - Final RTi

31 May 2026

Issue P60s to employees by this date

6 July 2026

File P11D, P9D and P11D(b) to HMRC and provide copy P11D to employees

19/22 July 2026

Pay Class 1A NIC by post/electronic

CORPORATION TAX

Corporation Tax Return (CT600) - 12 months from CT accounting date. CT payment due 9 months after the end of the corporation tax accounting period for small companies.

INHERITANCE TAX

Payment is due 6 months after end of month of death or chargeable transfer - instalment option available.

CAPITAL GAINS TAX

For individuals - 31 Jan (or 31 Dec if no tax return filed) following the end of the tax year in which disposal takes place. For sales of residential property after 5.4.2020, file a CGT return online, and pay CGT, within 60 days of completion date.

PAYE / NIC / CIS

Electronic payment is due by 22nd of each month. For quarterly PAYE/NIC, electronic payments are due quarterly on 22 July, 22 October, 22 January and 22 April.