Tax calendar

• March (25)
• April
• May
• June
• July
• August
• September
• October
• November
• December
• January (26)
• February
• March

March 2025

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

3^rd

5% late payment penalty on any 2024/25 outstanding tax which was due on 31 January 2025 and still remains unpaid.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 March 2025.

31^st

End of corporation tax financial year.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 March 2024.

Last minute planning for tax year 2024/25 – please contact us for advice.

April 2025

5^th

Last day of 2024/25 tax year.

Deadline for 2024/25 ISA investments and pension contributions.

Last day to make disposals using the 2024/25 CGT exemption.

14^th

Due date for income tax for the CT61 period to 31 March 2025.

19^th

Automatic interest is charged where PAYE tax, Student loan deductions, Class 1 NI or CIS deductions for 2024/25 are not paid by today. Penalties may also apply if any payments have been made late throughout the tax year.

PAYE quarterly payments are due for small employers for the pay periods 6 January 2025 to 5 April 2025.

PAYE, Student loan and CIS deductions are due for the month to 5 April 2025.

Deadline for employers' final PAYE return to be submitted online for 2024/25.

May 2025

3^rd

Deadline for submitting a paper P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 April 2025.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 May 2025.

31^st

Deadline for forms P60 for 2024/25 to be issued to employees.

June 2025

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 June 2025.

30^th

End of CT61 quarterly period.

July 2025

5^th

Deadline for applying for a PAYE Settlement Agreement for 2024/25.

6^th

Deadline for forms P11D and P11D(b) for 2024/25 to be submitted to HMRC and copies to be issued to employees concerned.

Deadline for employers to report share incentives for 2024/25.

14^th

Due date for income tax for the CT61 period to 30 June 2025.

19^th

Class 1A NICs due for 2024/25.

PAYE, Student loan and CIS deductions due for the month to 5 July 2025.

PAYE quarterly payments are due for small employers for the pay periods 6 April 2025 to 5 July 2025.

31^st

Second payment on account 2024/25 due.

August 2025

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 July 2025.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 August 2025.

September 2025

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 September 2025.

30^th

End of CT61 quarterly period.

October 2025

1^st

Due date for payment of Corporation Tax for period ended 31 December 2024.

5^th

Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2024/25 if no tax return has been issued.

14^th

Due date for income tax for the CT61 quarter to 30 September 2025.

19^th

Tax and NICs due under a 2024/25 PAYE Settlement Agreement.

PAYE, Student loan and CIS deductions are due for the month to 5 October 2025.

PAYE quarterly payments are due for small employers for the pay periods 6 July 2025 to 5 October 2025.

31^st

Deadline for submitting ‘paper’ 2024/25 self assessment returns.

November 2025

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 October 2025.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 November 2025.

December 2025

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 December 2025.

30^th

Online filing deadline for submitting 2024/25 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2026/27 tax code.

31^st

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 December 2024

January 2026

1^st

Due date for payment of corporation tax for period ended 31 March 2025.

14^th

Due date for income tax for the CT61 quarter to 31 December 2025.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 January 2026.

PAYE quarterly payments are due for small employers for the pay periods 6 October 2025 to 5 January 2026.

31st

Deadline for submitting your 2024/25 self assessment return (£100 automatic penalty if your return is late) and the balance of your 2024/25 liability together with the first payment on account for 2025/26 are also due.
Capital gains tax payment for 2024/25.
Balancing payment – 2024/25 income tax and Class 4 NICs.

February 2026

2^nd

Deadline for submitting P46(Car) for employees whose car/fuel benefits changed during the quarter to 5 January 2026.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 February 2026.

March 2026

1^st

New Advisory Fuel Rates (AFR) for company car users apply from today.

3^rd

5% late payment penalty on any 2024/25 outstanding tax which was due on 31 January 2026 and still remains unpaid.

19^th

PAYE, Student loan and CIS deductions are due for the month to 5 March 2026.

31^st

End of corporation tax financial year.

End of CT61 quarterly period.

Filing date for Company Tax Return Form CT600 for period ended 31 March 2025.

Last minute planning for tax year 2025/26 – please contact us for advice.