Understanding the critical UK tax year dates is essential for both PAYE (Pay As You Earn) employees and those who are self-assessed. The UK tax year runs from 6th April to 5th April the following year. For PAYE, the key date is 19th May, by which employers must submit the final Full Payment Submission (FPS) of the tax year to HMRC. This is also the deadline for issuing P60s to employees, summarizing their pay and deductions for the year. For those who are self-assessed, the most critical dates are 31st January and 31st July. The 31st January is the deadline for submitting your online tax return and paying any tax owed for the previous tax year, as well as the first payment on account for the current tax year. The 31st July is the deadline for making the second payment on account, which is an advance payment towards your tax bill for the current tax year. Missing these deadlines can result in penalties and interest, making it crucial to keep these dates in mind.
PAYE Critical Tax Dates
| Date | Key Information |
|---|---|
| 5th April 2025 | End of tax year 2024 / 25 |
| 6th April 2025 | First day of the new tax year 2025 / 2026 |
| 5th April 2025 | Deadline for claiming your PAYE tax refund for the 2020 / 2021 tax year |
| 31st May 2025 | Copies of 2024 / 2025 P60 documents issued to employees |
| 6th July 2025 | Copies of 2024 / 2025 P11d documents issued to employees |
Self-Assessed Critical Tax Dates
| Date | Key Information |
|---|---|
| 31st January 2025 |
|
| 5th April 2025 | Last day of 2024 / 2025 tax year. Also the deadline for claiming tax overpaid for the 2020 / 2021 tax year under self-assessment. |
| 6th April 2025 |
|
| 31st May 2025 | Last date to give employees a P60 form for 2024 / 2025. |
| 6th July 2025 | Copies of 2024 / 2025 P11d documents issued to employees |
| 31st July 2025 | Deadline for 2nd payment on account for the tax year ending 5th April 2025. |
| 5th October 2025 | Deadline to register with the HMRC if you became self-employed or started receiving income from property during the 2024 / 2025 tax year. |
| 31st October 2025 | Deadline for paper self-assessment returns for the 2024 / 2025 tax year. You have until midnight on the 31st October. |
| 30th December 2025 | Deadline for online submission of self-assessment tax returns for the year ending 5th April 2024 is crucial if you want HMRC to collect any tax owed through your tax code. This option is available if you owe less than £3,000 and have already paid tax through the PAYE system. |
| 31st January 2025 | Online self-assessment tax returns for 2024 / 2025 tax year must be submitted by this date.
Do you need help completing your self-assessed tax return? Contact Beata Beck Accountacy Services now. |
Summary
| Date | What’s Due |
|---|---|
| 30th January 2025 | Final recommended day to file online tax return to avoid last-minute issues |
| 31st January 2025 | 🔹 Online self-assessment tax return deadline (2023/24) 🔹 Final tax payment due for 2023/24 🔹 First payment on account for 2024/25 (if applicable) |
| 5th April 2025 | End of the 2024/25 tax year |
| 6th April 2025 | Start of the 2025/26 tax year |
| 31st May 2025 | Employers must issue P60s to employees |
| 6th July 2025 | Submit P11D & P11D(b) for 2024/25 (benefits in kind) |
| 19th July 2025 | Payment deadline for Class 1A NICs (postal payments) |
| 22nd July 2025 | Payment deadline for Class 1A NICs (online/automated payments) |
| 31st July 2025 | Second payment on account due for 2024/25. |
| 5th October 2025 | Deadline to register for self-assessment for 2025/26 |
| 31st October 2025 | Paper self-assessment tax return deadline for 2024/25 |
| 30th December 2025 | Online return deadline if you want under £3,000 tax collected via PAYE |
| 31st January 2026 | Deadline for online tax return/ self assessment for tax year 2024/25 |
