Key dates for the UK tax year 2025/26
Are you looking for key dates for the 2025/26 tax year? You have come to the right place:
The last tax year started on 6 April 2024 and ended on 5 April 2025.
PAYE key tax dates
Deadline
End of the last tax year and deadline for claiming your PAYE tax refund for the 2020/21 tax year
5 April 2025
End of the last tax year and deadline for claiming your PAYE tax refund for the 2021/22 tax year
5 April 2026
First day of the new tax year 2025/26
6 April 2025
Copies of 2024/25 P60 documents must be issued to employees
31 May 2025
Copies of 2024/25 P11D documents must be issued to employees
6 July 2025
Last date for agreeing on payment settlement agreements for 2024/25, if applicable
5 July 2025
Deadline for paying Class 1A National Insurance Contributions. This will only apply to benefits that you provide to your employees, such as private medical insurance.
22 July 2025
Deadline for paying Class 1A National Insurance Contribution by post
19 July 2025
Second Income Tax and National Insurance payment on account deadline
31 July 2025
Self Assessment key tax dates
Deadline
Deadline for claiming tax overpaid for the 2020/21 tax year under Self Assessment
5 April 2025
Deadline for claiming tax overpaid for the 2021/22 tax year under Self Assessment
5 April 2026
First day of the new tax year 2025/26
6 April 2025
Time to gather detailed documents for your 2024/25 tax return
6 April 2025
Deadline for 2nd payment on account for income tax year ending 5 April 2025
31 July 2025
Deadline to register with the HMRC if you became self-employed or started receiving income from property. (You should submit a form CWF1 for self-employment or form SA1 for non-self-employed income to HMRC.)
5 October 2025
Deadline for paper Self Assessment returns for 2024/25 tax year
31 October 2025 (midnight)
Deadline for online submission of Self Assessment tax returns for year ending 5 April 2024 for HMRC to collect employment or pension income tax through PAYE tax codes if less than tax codes if less than £3,000 is owed
30 December 2025
Deadline for filing your company’s annual accounts if you have a limited company with an accounting year end of 31 March
31 December 2025
Deadline for online Self Assessment tax returns for 2024/25 tax year
31 January 2026
Deadline for paying tax bill for tax year ending 5 April 2024/25
31 January 2026
End of tax year 2025/26
5 April 2026
A note on VAT tax return deadlines
Small businesses typically file a VAT return four times a year, with deadlines governed by the Making Tax Digital (MTD) for VAT legislation. This requires all VAT-registered businesses to use MTD-compliant software. Each VAT return must be filed one month and seven days after the end of the corresponding quarterly period. The most common quarterly VAT return dates are as follows:
| Quarter | Period start | Period end | Payment due |
|---|---|---|---|
| Q1 | 1st January | 31 March | 7 May |
| Q2 | 1st April | 30 June | 7 August |
| Q3 | 1st July | 30 September | 7 November |
| Q4 | 1 October | 31 December | 7 February |
Exceptions
Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.
HMRC must receive a paper tax return by 31 January if you are a trustee of a registered pension scheme or a non-resident company. You cannot send a return online.