Key Dates and Deadlines
| Payment Dates | 2024-25 | 2023-24 |
| First interim Income Tax payment | 31 January 2025 | 31 January 2024 |
| Second interim Income Tax payment | 31 July 2025 | 31 July 2024 |
| Final balancing Income Tax payment | 31 January 2026 | 31 January 2025 |
| Capital Gains Tax payment (earlier for taxable sales of UK residential property). | 31 January 2026 | 31 January 2025 |
| Corporation Tax is due 9 months and 1 day after the end of accounting period (or by quarterly instalments if large company). | ||
| Issue P60s to employees | 31 May 2024 | |
| Forms P9D, P11D and P11D(b) – and appropriate copies to employees | 06 July 2024 | |
| Self Assessment Tax Return – paper version | 31 October 2024 | |
| Last day to submit 2023-24 tax return online to have unpaid tax of up to £17,000 (depending on income levels) collected through the 2025-26 PAYE code | 30 December 2024 | |
| Self Assessment Tax Return – online version | 31 January 2025 | |
Disclaimer
In preparing and maintaining this section of our website, every effort has been made to ensure the content is up to date and accurate – the data was correct at time off publication. However, the law and regulations are constantly changing, and unintentional errors can occur, meaning the information may not be current or accurate. For clarity and assured up to date information please check https://www.gov.uk/browse/tax
We make no representation or warranty (including liability towards third parties), express or implied, regarding the accuracy, reliability, or completeness of the information on the website. Please do not act directly on anything you read—contact us first for advice on how it may affect your individual circumstances.