Key tax dates and deadlines

2025 planning: key tax dates and deadlines

With so many dates and deadlines across the tax year, it can be easy to lose track. But missing certain deadlines could land you in hot water with HMRC.

From self-assessment tax returns to ISA allowances and payment deadlines, there are several key tax dates that should play a vital role in your financial planning. Whether you’re a self-employed individual, a business owner, or an investor, being aware of these deadlines will contribute to a smoother financial journey – and help avoid you avoid any unwelcome penalties.

Here is a calendar of dates across the year to be aware of:

December 2024

  • 30 December: Deadline to opt into paying tax via PAYE

January 2025

  • 31 January: Online Self Assessment tax returns are due.
  • 31 January: The first payment on account for the 2024/25 tax year is due.

February and March 2025

  • In February and March, you should be thinking about your end of year tax planning. Both individuals and companies need to consider planning ahead for the start of the new tax year on 6 April 2025.

April 2025

  • 6 April: The 2025/26 tax year begins. Annual tax rates or allowance changes will typically come into effect on this day.

May 2025

  • 31 May: Employees must be issued with a P60 form.

July 2025

  • 5 July: The PAYE Settlement Agreements deadline for payment.
  • 6 July: The deadline for submitting expenses and benefits forms P11D and P11D(B) to HMRC.
  • 6 July: The Employment Related Security (ERS) Returns deadline for submission to HMRC.
  • 19 / 22 July: HMRC must receive payment of Class 1A National Insurance contributions by 19 July, or 22 July if the payment is made electronically.
  • 31 July: The second payment on account for the 2024/25 tax year is due.

October 2025

  • 5 October: You must inform HMRC by if you did not submit a tax return for the previous tax year, but you need to submit one for the 2024/25 tax year.
  • 31 October: Paper Self Assessment tax returns are due on the 31 October (although we recommend filing tax returns online).

December 2025

  • 31 December: The deadline to submit your Self Assessment tax return online for anyone wanting HMRC to automatically collect tax owed from wages and pension.

January 2026

  • 31 January: Online Self Assessment tax returns are due.
  • 31 January: The first payment on account for the 2025/26 tax year is due.

Leave it to the experts

Please note that tax deadlines and regulations may change, so it’s always advisable to check with your accountant for the most up-to-date information and personalised advice based on your specific circumstances.

The expert team of chartered accountants at Clayton & Brewill can help you with all aspects of tax planning, including seeing where you can minimise your tax burden. Find out more.

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