Payment Dates



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


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