Tax Calendar

5th April×

- Current tax year (2024/25) ends. That means it’s the final opportunity to use up any tax allowances or reliefs for that year, such as making pension contributions or ISA allowances.

6th April×

- New tax year begins (2025/26). Changes to tax rules, such as Capital Gains Tax (see above) and other measures announced in the latest Budget, will take effect.

19th April×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.

22th April×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.

30th April×

- Deadline for submitting the Annual Tax on Enveloped Dwellings (ATED) return and making the associated payment for the period covering 1 April 2025 to 31 March 2026.

19th May×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC

22th May×

- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. For those paying by post, the deadline is 31 May.

31th May×

- Corporation Tax Returns are due for companies with year-end of 31 May.
- Deadline for P60s for employees who were on your payroll on 5 April 2025

1st June×

- Corporation Tax payments are due for companies with a year-end of 30th September.

19th June×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for May.

22th June×

- Deadline for employers operating PAYE to pay HMRC electronically, for May.

30th June×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 30th June.

1st July×

- Corporation Tax payments are due for companies with a year-end of 30th September.

6th July×

- Deadline for submitting P11D and P11D(b) forms for the tax year 2024-25.

19th July×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC.

- It is also the deadline for employers operating PAYE to pay HMRC by post, for June.

22th July×

- Deadline for employers operating PAYE to pay HMRC electronically, for June.

31th July×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st July.

1st August×

- Corporation Tax payments are due for companies with a year-end of 31st October.

19th August×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for July.

22th August×

- Deadline for employers operating PAYE to pay HMRC electronically, for July.

31th August×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st August.

1st September×

- Corporation Tax payments are due for companies with a year-end of 30th November.

19th September×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for August.

22th September×

- Deadline for employers operating PAYE to pay HMRC electronically, for August.

30th September×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 30th September.

1st October×

- Corporation Tax payments are due for companies with a year-end of 31st December.

19th October×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for September.

22th October×

- Deadline for employers operating PAYE to pay HMRC electronically, for September.

31th October×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st October.

1st November×

- Corporation Tax payments are due for companies with a year-end of 31st January

19th November×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for October.

22th November×

- Deadline for employers operating PAYE to pay HMRC electronically, for October.

30th November×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 30th November.