Key Tax Dates in the UK

February 2025

• 19 February: CIS return (Payments made to subcontractors in the month to 5 February).
• 22 February: PAYE, NIC and CIS payment (electronic) (Month-end 5 February).

March 2025

• 1 March: Advisory fuel rates for company car drivers (New rates published).
• 7 March: VAT return submission and payment (online) (Month-end or quarter 31 January).
• 19 March: CIS return (Payments made to subcontractors in the month to 5 March).
• 22 March: PAYE, NIC and CIS payment (electronic) (Month-end 5 March).
• 31 March: Capital Allowances (100% First Year Allowance for zero-emissions goods vehicles due to end on 31 March for Corporation Tax purposes).
• 31 March: Stamp Duty Land Tax (Cuts introduced on 23 September 2022 reversed).
• 31 March: Annual Tax on Enveloped Dwellings (Amend ATED returns for year to 31 March 2024).
• 31 March: Corporation Tax Returns (31 March 2024 year ends).

April 2025

• 5 April: End of the tax year (2024/25 tax year ends).
• 6 April: Start of the new tax year (2025/26 tax year begins).
• 19 April: Deadline for PAYE submissions from the previous tax year (2024/25).
• 19 April: Deadline for final payments made by post for 2024/25 PAYE tax and Class 1 NICs.
• 22 April: Deadline for final payments made electronically for 2024/25 PAYE tax and Class 1 NICs.
• 30 April: Daily penalties start for those who haven’t filed their Self Assessment (due 31 January).

May 2025

• 31 May: Deadline for issuing employees with a P60 form (Summarising total pay and deductions for the previous tax year).

July 2025

• 6 July: P11D forms due (Employee benefits like company cars or season ticket loans).
• 31 July: Second Self Assessment payment on account for the 2024-25 tax year is due.

January 2026

• 31 January: Online Self Assessment tax return to be submitted following the end of the tax year 2023/24.

Other deadline you need to be aware of:

• Company Accounts: Due 9 months after the company's financial year-end.
• Confirmation Statements: Due annually, within 14 days of the company's anniversary date.
• Corporation Tax Returns & Payments: Due 12 months after the company's accounting period ends.
• Self Assessment Returns: Due by 31 January following the end of the tax year.
• Self Assessment Payments: Due on 31 January and 31 July.