Key Dates
(Self Assesment, PAYE and CIS)

In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end.

Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

December 2024

• 1 December 2024 – New advisory fuel rates (AFR) for company cars published by HMRC.
• 7 December 2024 - VAT returns and payments due for Accounting Quarter period ending 31 October.
• 22 December 2024 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 December 2024 - Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
• 31 December 2024 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2024.
• 31 December 2024 - Corporation Tax returns due for accounting periods ended 31 December 2023.

January 2025

• 1 January 2025 – All education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent.
• 7 January 2025 – VAT returns and payments due for Accounting Quarter period ending 30 November.
• 20 January 2025 - Deadline for VAT MOSS return and payment for the quarter ended 31 December.
• 22 January 2025 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 January 2025 – Deadline for paying Self-Assessment balancing payment and capital gains tax for tax year ended 5 April 2023.
• 31 January 2025 - Deadline for the first payment on Self-Assessment account for 2024/25.
• 31 January 2025 – Final online deadline for Self-Assessment tax return.
• 31 January 2025 - Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2024.
• 31 January 2025 - Corporation Tax returns due for accounting periods ended 31 January 2024.

February 2025

• 1 February 2025 – Cut in alcohol duty rates on draught products below 8.5 per cent alcohol by volume (ABV) by 1.7 per cent.
• 2 February 2025 - Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.
• 7 February 2025 - VAT returns and payments due for Accounting Quarter period ending 31 December.
• 22 February 2025 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 28 February 2025 - Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2024.
• 28 February 2025 - Corporation Tax returns due for accounting periods ended 28 February 2024.

March 2025

• 1 March 2025 - New Advisory Fuel Rates (AFR) applies for company car users.
• 7 March 2025 – VAT returns and payments due for Accounting Quarter period ending 31 January.
• 22 March 2025 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 March 2025 – Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2024.
• 31 March 2025 – The SDLT threshold changes from £250,000 to 125,000 for residential properties.
• 31 March 2025 – The SDLT threshold changes from £425,000 for first-time buyers buying a residential property span £625,000 or less to £300,000 for a residential property worth £500,000 or less.
• 31 March 2025 – Corporation Tax returns due for accounting periods ended 31 March 2024.

April 2025

• 1 April 2025 – Increase to the Carer’s Allowance weekly earnings limit from £151 a week to the equivalent of 16 hours at the National Living Wage.
• 1 April 2025 – Removal of the business rates charitable rate relief from private schools in England.
• 1 April 2025 – The National Minimum Wage (NMW) for 18-20 year olds will increase to £10.00 per hour, up by 16.3 per cent.
• 1 April 2025 – National Living Wage (NLW) will increase by 6.7 per cent to £12.21 per hour.
• 1 April 2025 – The State Pension Triple Lock remains in place meaning that the basic and new State Pension will increase by 4.1 per cent.
• 1 April 2025 – The Pension Credit Standard Minimum Guarantee increases by 4.1 per cent.
• 1 April 2025 – Business Rates: 40 per cent relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26, up to a £110,000 cash cap per business.
• 1 April 2025 – Carried interest will be taxed fully within the Income Tax framework in April 2026. To bridge the gap, the Government has announced the CGT rates that currently apply to carried interest will be increased to 32 per cent as of April 2025.
• 1 April 2025 – Vehicle Excise Duty: from 1 April 2025, the lowest First Year Rate (FYR) paid by zero emission cars will be frozen until 2029- 30. FYRs will increase for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26.
• 5 April 2025 – Last day of the tax year and the deadline for claiming tax refunds.
• 6 April 2025 – First day of the new tax year.
• 6 April 2025 – Increase in employer National Insurance Contributions (NICs) by 1.2 per cent to 15 per cent – up from 13.8 per cent.
• 6 April 2025 – The per-employee threshold at which employers start to pay National Insurance will be reduced from £9,100 per year to £5,000 per year.
• 6 April 2025 – CGT rates for Business Asset Disposal Relief (BADR) and Investors’ Relief will rise gradually to 14 per cent from 6 April 2025 and match the main lower rate of 18 per cent from 6 April 2026.
• 6 April 2025 – End of the non-dom (non-domicile regime), including an end to the use of offshore trusts to shelter assets from Inheritance Tax.
• 6 April 2025 – Increase to the late payment interest rate charged by HMRC on unpaid tax liabilities by 1.5 per cent.
• 6 April 2025 – Tax basis transition year ends and new tax year basis begins replacing current year basis.
• 19 April 2025 – Employers must make a final RTI payroll report for 2024/25.
• 22 April 2025 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 April 2025 – Deadline for filing of accounts with Companies House for accounting periods ended 30 July 2024.
• 30 April 2025 – Annual Tax on Enveloped Dwellings return and payment due for companies already in the regime.
• 30 April 2025 – Corporation Tax returns due for accounting periods ended 30 April 2024.

May 2024

• 1 May 2025 - New rates apply from the next VAT period beginning on or after 1 May 2025 for the VAT fuel scale charge
• 3 May 2025 – Printed forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.
• 5 May 2025 – Employment intermediary’s quarterly report (6 January to 5 April) of agency workers paid gross (the end-user organisation can be classed as the employment intermediary in some circumstances).
• 5 May 2025 – Deadline for a 2025/26 tax credits claim to be backdated to 6 April 2024.
• 7 May 2025 – VAT returns and payments due for Accounting Quarter period ending 31 March.
• 22 May 2025 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 May 2025 – P60s to be given to all employees.
• 31 May 2025 – Deadline for filing of accounts with Companies House for accounting periods ended 30 August 2024.
• 31 May 2025 – Corporation Tax returns due for accounting periods ended 31 May 2024.

June 2025

• 1 June 2025 – New Advisory Fuel Rates (AFR) applies for company car users.
• 1 June 2025 – Deadline to confirm employees’ payrolled benefit information.
• 7 June 2025 – VAT returns and payments due for Accounting Quarter period ending 30 April.
• 22 June 2025 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 June 2025 – Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2024.
• 30 June 2025 – Corporation Tax returns due for accounting periods ended 30 June 2024.

July 2025

• 5 July 2025 – PAYE Settlement Agreements (PSAs) for 2024/25 must be agreed with HMRC.
• 6 July 2025 – Close companies providing beneficial loans to a director must elect for all loans to be treated as a single loan by this date to calculate benefits in kind.
• 6 July 2025 – Copies of 2024/25 P11d documents should be issued to employees and forms submitted to HMRC.
• 7 July 2025 – VAT returns and payments due for Accounting Quarter period ending 31 May.
• 22 July 2025 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, as well as Class 1A NIC owed on expenses or benefits.
• 31 July 2025 - Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2024.
• 31 July 2025 – The second payment on account for the 2024/25 tax year is due.
• 31 July 2025 – Corporation Tax returns due for accounting periods ended 31 July 2024.

August 2025

• 1 August 2025 – Taxpayers who have not paid remaining tax liabilities face a further five per cent penalty, in addition to the five per cent penalty suffered on amounts outstanding on 1 March 2025.
• 2 August 2025 – Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
• 7 August 2025 – VAT returns and payments due for Accounting Quarter period ending 30 June.
• 22 August 2025 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 August 2025 – Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2024.
• 31 August 2025 – Corporation Tax returns due for accounting periods ended 31 August 2024.

September 2025

• 1 September 2025 - New Advisory Fuel Rates (AFR) applies for company car users.
• 7 September 2025 - VAT returns and payments due for Accounting Quarter period ending 30 July.
• 22 September 2025 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 September 2025 - Corporation Tax returns due for accounting periods ended 30 September 2024.