Payment Dates

2024-25

2023-24

First interim Income Tax payment

31 January 2025

31 January 2024

Second interim Income Tax payment

31 July 2025

31 July 2024

Final balancing Income Tax payment

31 January 2026

31 January 2025

Capital Gains Tax payment (earlier for taxable sales of UK residential property).

31 January 2026

31 January 2025

Corporation Tax is due 9 months and 1 day after the end of accounting period (or by quarterly instalments if large company).

Issue P60s to employees

31 May 2024

Forms P9D, P11D and P11D(b) – and appropriate copies to employees

06 July 2024

Self Assessment Tax Return – paper version

31 October 2024

Last day to submit 2023-24 tax return online to have unpaid tax of up to £17,000 (depending on income levels) collected through the 2025-26 PAYE code

30 December 2024

Self Assessment Tax Return – online version

31 January 2025

Disclaimer

In preparing and maintaining this section of our website every effort has been made to ensure the content is up to date and accurate. However, the law and regulations change continually, and unintentional errors can occur, and the information may be neither up to date nor accurate. We make no representation or warranty (including liability towards third parties), express or implied, as to the accuracy, reliability or completeness of the information on the website. Please don’t act directly on anything you read - contact us first for advice on how it may affect your individual circumstances.