Running a business comes with endless tasks and responsibilities, but staying on top of key tax year dates and deadlines is mandatory. Whether it’s filing for tax, VAT, PAYE, National Insurance, or corporation tax, it’s important to remember that they’re not only a legal requirement, but also essential to keeping your business finances on track.
Missing deadlines can result in late penalty charges, interest charges, and, of course, unnecessary stress, but proper planning ensures smoother cash flow and better financial management.
By knowing the key tax year dates and deadlines in the UK, you can stay ahead, avoid surprises, and focus on growing your business.
In this guide, we’ll cover everything you need to know about tax deadlines, whether you’re self-employed or running a limited company, so you can feel reassured that you can find everything in one place. Here’s what you’ll find:
The UK tax year begins on 6 April and ends on 5 April the following year.
This period, often referred to as the fiscal year, forms the foundation for all calculations, assessments, and financial reporting.
Please Note: For individuals filing Self Assessment tax returns, you’ll also need to note that the first payment on account for a tax year is due by 31 January of that year.
For limited companies, tax deadlines differ. These depend on the company’s incorporation date or chosen accounting period, rather than aligning with the standard tax year.
Here’s a breakdown of the critical tax deadlines for the year ahead. We’ll cover important dates for:
Tax year dates for Self Assessment
| Date | Deadline/requirement |
| 31 January 2025 | Online Self Assessment tax return to be submitted following the end of the tax year 2023/24 |
| 31 January 2025 | Deadline for paying tax due for the 2023/24 tax year |
| 31 January 2025 | First payment on account for the 2024/25 tax year |
| 5 April 2025 | End of the 2024/25 tax year (last chance to claim any overpaid tax from the 19/20 tax year, claims for overpaid tax generally have a four-year limit from the end of the relevant tax year) |
| 6 April 2025 | Start of the 2025/26 tax year |
| 31 July 2025 | Second payment on account for the 2024/25 tax year |
| 5 October 2025 | Deadline to register for Self Assessment for the 2024/25 tax year |
| 31 October 2025 | Paper Self Assessment tax return to be submitted following the end of the tax year 2024/25 |
| 30 December 2025 | Deadline to submit your tax return online to be able to pay your outstanding tax bill through your PAYE tax code if you qualify |
| 31 January 2026 | Deadline for paying tax due for the 2024/25 tax year |
| 31 January 2026 | Online Self Assessment tax return to be submitted following the end of the tax year 2024/25 |
Tax year dates for limited companies
| Date | Deadline/requirement |
| 9 months after your company’s financial year ends | Deadline to submit your annual accounts to Companies House |
| 9 months and 1 day after the company’s financial year ends | Deadline to pay your corporation tax |
| 12 months after the company’s year-end | Deadline to file the company’s CT600 Company Tax Return |
| 12 months after the company was set up (or 12 months after the last confirmation statement date) | Deadline to submit the confirmation statement to Companies House |
| 9 months after the company’s financial year ends | Deadline to submit dormant accounts (for companies not actively trading) |
Tax year dates for limited liability partnerships (LLPs)
| Date | Deadline/requirement |
| 31 October following the end of the tax year – paper filing 31 January following the end of the tax year – online filing | Deadline to file your tax return when the partners are individuals |
| Every 12 months from the date of the firm’s incorporation or 12 months after the last statement was submitted (you have 14 days to file the confirmation statement after the conclusion of each 12-month period) | Deadline to submit your confirmation statement |
| 9 months after the conclusion of the firm’s financial year (no later) | Deadline to submit the annual accounts to Companies House |
Tax year dates for employers, including PAYE
| Date | Deadline/requirement |
| This will be done no sooner than two months of starting, and no later than four weeks before first pay day | New employees register for PAYE |
| On or before each payday (you also need to inform HMRC when you are making the last one of the tax year) | Submit a Full Payment Submission |
| Every 19th monthly | Pay as you earn (PAYE), Construction Industry Scheme (CIS) and National Insurance contributions (NICs) payment to HMRC due by post |
| Every 22nd monthly | PAYE, CIS and NIC payment to HMRC due electronically |
| 6 April 2025 | Update employee payroll records for the new tax year |
| 19 April 2025 | As part of payroll year end, deadline to submit the final Full Payment Submission for the previous year (and Employer Payment Summary, if required), and pay any PAYE and NICs due |
| 31 May 2025 | Final date to give P60s to employees who were on payroll on the last day of the last tax year |
| 6 July 2025 | Deadline to report employee expenses and benefits and submit your P11D and P11D(b) forms |
| 19 July 2025 | Deadline to pay Class 1A NICs by post |
| 22 July 2025 | Deadline to pay Class 1A NICs electronically |
Deadlines for submitting VAT
Value Added Tax (VAT) is a 20% tax that VAT-registered businesses must charge on their products and services. These businesses are responsible for collecting the tax from customers, holding it, and then submitting it to HMRC – which happens typically on a quarterly basis.
Businesses with an annual turnover below £90,000 have the option to register for VAT voluntarily, but once turnover exceeds this threshold, registration becomes mandatory. At this point, you’ll need to register within 30 days.
The majority of VAT-registered businesses file their returns and payments quarterly. However, businesses with a turnover under £1.35 million can choose the VAT Annual Accounting Scheme, which allows them to make a single annual payment in advance.
Each VAT return and payment is due one month and seven days after the end of the reporting period. For example:
By staying on top of VAT requirements and deadlines, businesses can avoid penalties and ensure compliance.
Quarterly VAT periods and payment deadlines (an example of)
| Quarter | Period start | Period end | Payment due |
| Q1 | 1 January | 31 March | 7 May |
| Q2 | 1 April | 30 June | 7 August |
| Q3 | 1 July | 30 September | 7 November |
| Q4 | 1 October | 31 December | 7 February |
It’s possible to have a quarterly VAT period that ends in any month, depending on your specific VAT accounting cycle. For example, a quarterly VAT period running from 1 February to 30 April would have a deadline for submission and payment on 7 June.
This flexibility means your quarterly VAT periods may not necessarily align with traditional calendar quarters (e.g., January-March, April-June) but instead follow a cycle specific to your business.
Does the tax deadline include making payments?
Tax deadlines do not always coincide with payment deadlines. Typically, there is a filing deadline, and the payment deadline may follow at a later date. For example, Self Assessment, PAYE, and corporation tax require you to file the relevant values first, with payments due subsequently.
VAT works slightly differently. The VAT return deadline is usually on the 7th of the month following the end of your VAT period, and the payment is also due on this date. However, if you’ve set up a Direct Debit, the payment is automatically taken three working days after the 7th.
Final thoughts
Use this article as a reminder that staying on top of your accounting and payroll means that you have more time to focus on what you do best – running your business!
If you would like to discuss anything in this article, please contact our team of friendly accountants in Bedford for more information.