Tax Calendar 2024/2025
December 2024 | |
19 | - For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what youll owe HMRC |
22 | - Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. |
30 | - Deadline for submitting online Self-Assessment Tax Returns for people who pay their self-employment earnings tax bill through their PAYE tax code. Only those who earn owe less than £3,000 in tax from Self-Employment are eligible for this. |
31 | - Deadline for filing the Company Tax Return (CT600) for companies with an accounting period ending 31 December 2023. - The Annual Accounts filing deadline for companies with a year-end of 31 March 2024 to file their accounts with Companies House. |
January 2025 | |
01 | Due date for Corporation Tax due for the year ended 31 March 2023 |
06 | Employee National Insurance reductions announced at Autumn Statement to take effect |
19 | For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what youll owe HMRC |
22 | Deadline for employers operating PAYE to pay HMRC. For those paying by post, the deadline is 19 January. |
31 | Self-Assessment Tax Returns submission and payment deadline |
February 2025 | |
01 | Due date for Corporation Tax for companies with an April year-end |
19 | 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 |
22 | Deadline for employers operating PAYE to pay HMRC. For those paying by post, the deadline is 19 February. |
29 | Corporation Tax Returns are due for companies with February year ends |
01 | Due date for Corporation Tax payment for companies with a year-end 31 May |
March 2025 | |
01 | Due date for Corporation Tax payment for companies with a year-end 31 May |
06 | Chancellor announces Spring Budget |
19 | For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what youll owe HMRC |
22 | Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for business that pay per quarter. For those paying by post, the deadline is 19 March |
31 | Corporation Tax Returns are due for companies with year-end of 31 March |
April 2025 | |
06 | New tax year begins; new tax codes take effect. Introduction of a new tax band (in Scotland only) named the Advanced rate. High Income Child Benefit Charge (HICBC) threshold will rise. Employee NICS cut from 10% to 8%; Self-employed NICS will go from 9% to 6%. Property capital gains tax cut from 28% to 24%. |
19 | For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what youll owe HMRC. |
22 | 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 30 April. |
30 | Corporation Tax Returns are due for companies with year-end of 30 April. |
May 2025 | |
05 | Companies House fees are increasing due to the recent introduction of the ECCTA. It will cost £50 to incorporate a company online - an increase from £12. The cost of filing a confirmation statement will go up to £34 (from £13). Deadline for a 2024/25 tax credits claim to be backdated to 6 April 2024. |
19 | 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 |
22 | 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. |
31 | 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 2024 |
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