Tax calendar 2025 - 2026

PAYE (Pay As You Earn) Key Dates

5 April 2025 Deadline to claim PAYE tax refunds for the 2020/21 tax year.
6 April 2025 Start of the 2025/26 tax year.
31 May 2025 Employers must issue P60 forms for 2024/25.
5 July 2025 Final day to arrange PAYE Settlement Agreements for 2024/25.
6 July 2025 Deadline to distribute P11D forms for the previous tax year.
19 July 2025 Deadline for post-based payment of Class 1A National Insurance on benefits.
22 July 2025 Electronic payment deadline for Class 1A National Insurance.
31 July 2025 Due date for the second “payment on account” of income tax and NIC.
5 April 2026 Deadline to claim PAYE tax refunds for the 2021/22 tax year.

5 April 2025 Last date to claim Self-Assessment overpaid tax for 2020/21.
6 April 2025 Commencement of the 2025/26 tax year; also the start of gathering documents for filing 2024/25 returns.
31 July 2025 Deadline for the second Self-Assessment payment on account.
5 October 2025 Final date to register with HMRC (e.g., for self-employment or property income).
31 October 2025 (midnight) Deadline for submitting paper Self-Assessment returns for 2024/25.
30 December 2025 Final day for online Self-Assessment returns if you want tax collected via PAYE (for amounts under £3,000).
31 January 2026 Deadline for online returns for 2024/25, paying tax due, and making the first payment on account for 2025/26.
5 April 2026 End of the 2025/26 tax year.
5 April 2026 Last date to claim Self-Assessment overpaid tax for 2021/22.

VAT returns and payments are due 1 month and 7 days after each quarter-end. Typical due dates: