April 2025

  • 6 April 2025 – Start of the 2025/26 tax year; new tax codes and payroll updates take effect.
  • 19 April 2025 – Final full payment submission (FPS) for the 2024/25 tax year due.
  • 30 April 2025 – Penalties begin for unfiled 2024/25 self-assessment tax returns.

May 2025

  • 31 May 2025 – Employers must issue P60 forms to all employees.

July 2025

  • 6 July 2025 – Deadline for submitting P11D forms (reporting employee benefits & expenses).
  • 19 July 2025 – Deadline for paying Class 1A National Insurance Contributions (NICs) by post.
  • 22 July 2025 – Deadline for paying Class 1A NICs online.
  • 31 July 2025 – Second self-assessment tax payment on account due for 2024/25 tax year.

September 2025

  • Mid-September 2025 – Office for National Statistics (ONS) announces UK wage growth figures (affects state pension increases).

October 2025

  • 5 October 2025 – Deadline for registering for self-assessment if filing for the first time.
  • Mid-October 2025 – Inflation rate for September 2025 announced, influencing state pensions and benefits for 2026/27.
  • 31 October 2025 – Deadline for submitting paper self-assessment tax returns.

December 2025

  • 30 December 2025 – Deadline to file self-assessment tax return if you want tax owed to be collected via PAYE (through wages or pension).

January 2026

  • 31 January 2026 – Major self-assessment deadline:
    • Online tax returns for 2024/25 must be submitted.
    • Any tax owed for 2024/25 must be paid.
    • First payment on account for 2025/26 tax year is due.

March 2026

  • 26 March 2026 – Spring Budget forecast from the Chancellor, outlining potential tax changes.

April 2026

  • 5 April 2026 – End of the 2025/26 tax year.
  • 6 April 2026 – Start of the 2026/27 tax year, with further tax updates taking effect.

Limited company tax year dates and deadlines 2025-26

UK limited companies have various filing and reporting deadlines to meet throughout the tax year. The exact dates vary from company to company, depending on their date of incorporation, accounting reference date (ARD), and Corporation Tax accounting period.

The table below shows the statutory requirements and corresponding deadlines you must remember as a company director or company secretary.

Statutory requirement Deadline
Register for Corporation Tax with HMRC No later than 3 months after starting to do business.
Pay Corporation Tax No later than 9 months and 1 day after the end of your company’s accounting period for Corporation Tax
File a Company Tax Return (CT600) and full annual accounts with HMRC Deliver to HMRC no later than 12 months after the end of the Corporation Tax accounting period
File an annual confirmation statement with Companies House No later than 14 days after the anniversary of incorporation or the date you filed the last statement
Prepare and file annual accounts for Companies House 9 months after the company’s ARD (or within 21 months of incorporation if you’re filing your first accounts)