Key Tax Deadlines for Employers
The below shows the upcoming tax payment and filing deadlines that you should be aware of. It is important to remain abreast of these deadlines to avoid penalty and interest charges.
| Period | Deadline | Task | Note |
|---|---|---|---|
| 05/04/2025 (month) | 19/04/2025* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 05/05/2025 (month) | 19/05/2025* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 05/04/2025 (year) | 31/05/2025 | Give each employee a P60 for 2024/25 | |
| 01/06/2025 - 31/08/2025 | 01/06/2025 | Changes to advisory fuel rates | Previous rates can be used until 30/06/2025 if desired. |
| 05/06/2025 (month) | 19/06/2025* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 05/04/2025 (year) | 05/07/2025 | PAYE settlement agreement application deadline | |
| 05/04/2025 (year) | 06/07/2025 | P11D information for 2024/25 to be given to employees where relevant | |
| 05/04/2025 (year) | 06/07/2025 | Deadline for notifying HMRC of shares & share options awarded to employees | |
| 05/04/2025 (year) | 06/07/2025 | Deadline for P11D and P11Db forms to be submitted to HMRC. | |
| 05/07/2025 (month) | 19/07/2025* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 05/04/2025 (year) | 19/07/2025* | Class 1A NICs payment due to HMRC | * Due on 22nd if paid electronically |
| 06/04/2025 - 06/07/2025 | 02/08/2025 | P46 (car) forms due if there have been company car changes in the period | |
| 05/08/2025 | 19/08/2025* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 01/09/2025 - 30/11/2025 | 01/09/2025 | Changes to advisory fuel rates | Previous rates can be used until 30/09/2024 if desired. |
| 05/09/2025 (month) | 19/09/2025* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 05/10/2025 | 19/10/2025* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 05/04/2025 (year) | 19/10/2025* | Payment for Class 1B NICs (on PAYE Settlement Agreement) due to HMRC | * Due on 22nd if paid electronically |
| 06/07/2025 - 05/10/2025 | 02/11/2025 | P46 (car) forms due if there have been company car changes in the period | |
| 05/11/2025 (month) | 19/11/2025* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 01/12/2025 - 28/02/2026 | 1/12/2025 | Changes to advisory fuel rates | Previous rates can be used until 31/12/2024 if desired. |
| 05/12/2025 (month) | 19/12/2025* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 05/01/2026 (month) | 19/01/2026* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 06/10/2025 - 05/01/2026 | 02/02/2026 | P46 (car) forms due if there have been company car changes in the period | |
| 05/02/2026 (month) | 19/02/2026* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 01/03/2026 - 31/05/2026 | 01/03/2026 | Changes to advisory fuel rates | Previous rates can be used until 31/03/2025 if desired. |
| 05/03/2026 (month) | 19/03/2026* | Employers PAYE/MIC payment and CIS returns & payment due | * Due on 22nd if paid electronically |
| 06/01/2026 - 05/04/2026 | 05/04/2026 | P46 (car) forms due if there have been company car changes in the period | (Deadline is 03/05/2025 if using a printed form) |
| For the 2026/27 tax year | 05/04/2026 | Prepare for mandatory Payrolling of Benefits in Kind, if applicable, before the start of the tax year | Payrolling required for all benefits except beneficial loans and living accommodation |
| For the 2026/27 tax year | From 6 April 2026 (or earlier if required by payroll software provider) | Update employee records and payroll software for new tax year |
Key Tax Deadlines for Individuals
| Tax Year | Deadline | Task | Note |
|---|---|---|---|
| 2024/25 | 31/07/2025 | Due date for second payment on account for 2024/25 | |
| 2024/25 | 05/10/2025 | Deadline for notifying HMRC of chargeability, if not already within Self-Assessment | |
| 2024/25 | 31/10/2025 | Paper tax return filing deadline | |
| 2024/25 | 30/12/2025 | Online return filing deadline, if you wish for HMRC to collect tax due of up to £3,000 via your 2026/27 tax code | |
| 2024/25 | 31/01/2026 | Online return filing deadline; payment of tax for 2024/25 and first payment on account for 2025/26 | |
| 2026/27 | 6 April 2026 | Making Tax Digital for Income Tax is mandated for individual taxpayers with turnover from self employment or property over £50,000 in 2024/25 | Requires digital record-keeping and quarterly income tax reporting for mandated individuals |
| 2025/26 | 31/07/2026 | Due date for second payment on account for 2025/26 |
Key Tax Deadlines for Corporation Tax
| Accounting period end | Corporation tax payment date | CT600 filing date |
|---|---|---|
| 30/04/2024 | 01/02/2025 | 30/04/2025 |
| 31/05/2024 | 01/03/2025 | 31/05/2025 |
| 30/06/2024 | 01/04/2025 | 30/06/2025 |
| 31/07/2024 | 01/05/2025 | 31/07/2025 |
| 31/08/2024 | 01/06/2025 | 31/08/2025 |
| 30/09/2024 | 01/07/2025 | 30/09/2025 |
| 31/10/2024 | 01/08/2025 | 31/10/2025 |
| 30/11/2024 | 01/09/2025 | 30/11/2025 |
| 31/12/2024 | 01/10/2025 | 31/12/2025 |
| 31/01/2025 | 01/11/2025 | 31/01/2026 |
| 29/02/2025 | 01/12/2025 | 28/02/2026 |
| 31/03/2025 | 01/01/2026 | 31/03/2026 |
NB: Please talk to us if you prepare financial statements of more or less than 12 months in length or have annual profits in excess of £1.5m.
If limited companies pay interest, royalties or similar payments, income tax is deducted from these payments at 20% and is reported to HMRC using form CT61 according to the timetable set out below:
| Reporting period | CT61 and payment deadline |
|---|---|
| 01/01/2025 - 31/03/2025 | 14/04/2025 |
| 01/04/2025 - 30/06/2025 | 14/07/2025 |
| 01/07/2025 - 30/09/2025 | 14/10/2025 |
| 01/10/2025 - 31/12/2025 | 14/01/2026 |
Key Tax Deadlines for VAT Registered Businesses
| Quarterly/monthly VAT return period end | Return and payment deadline |
|---|---|
| 29/02/2025 | 07/04/2025 |
| 31/03/2025 | 07/05/2025 |
| 30/04/2025 | 07/06/2025 |
| 31/05/2025 | 07/07/2025 |
| 30/06/2025 | 07/08/2025 |
| 31/07/2025 | 07/09/2025 |
| 31/08/2025 | 07/10/2025 |
| 30/09/2025 | 07/11/2025 |
| 31/10/2025 | 07/12/2025 |
| 30/11/2025 | 07/01/2026 |
| 31/12/2025 | 07/02/2026 |
| 31/01/2026 | 07/03/2026 |
Different return and payment deadlines apply for those that file annual returns or those that are required to make payments on account.
Fuel scale charges are updated each year on 1 May.