Dates for your Diary 2025

Self Assessment

31 January 2025

Deadline for filing Self-Assessment Tax Returns for tax year ended 5 April 2024

Deadline for payment of 2023/24 tax and Class 2/4 NICs

First payment on account of 2024/25 Income Tax and Class 4 NICs

5 April 2025

2024/25 tax year ends

6 April 2025

2025/26 tax year begins.

Any Capital Gains tax on the sale of buy-to-let residential properties must be submitted and paid to HMRC within 60 days of the sale.

Companies

9 months after company’s year end

Deadline for submission of accounts to Companies House (if first year 9 months after incorporation date – please check with Companies House)

9 months and one day after company’s year end

Deadline for payment of Corporation Tax due

12 months after company’s year end

Deadline for Corporation Tax return submission

6 July 2025

Deadline for P11d Benefit in Kind to be issued to employees and submission to HMRC.

19 July 2025

Deadline for the payment of P11d Class 1A NIC

Other dates

CIS payments are due to be paid by the 19th of the following month.

PAYE payments are due to be paid by the 22nd of the following month.