Key dates and deadlines
| Payment dates | |||
|---|---|---|---|
| Self assessment | 2024/25 | 2023/24 | |
| 1st payment on account | 31 January | 2025 | 2024 |
| 2nd payment on account | 31 July | 2025 | 2024 |
| Balancing payment | 31 January | 2026 | 2025 |
| Capital Gains Tax* | 31 January | 2026 | 2025 |
| Other payment dates | |||
|---|---|---|---|
| Class 1A NIC | 19 July | 2025 | 2024 |
| Class 1B NIC | 19 October | 2025 | 2024 |
Corporation tax is due 9 months and 1 day from the end of the accounting period, unless a ‘large’ company paying by quarterly instalments.
| 2023/24 Filing deadlines | |
|---|---|
| Issue P60s to employees | 31 May 2024 |
| P11D, P11D(b) | 6 July 2024 |
| Self Assessment Tax Return (SATR) paper version | 31 October 2024 |
| Online SATR if outstanding tax to be included in 2025/26 PAYE code (if under £3,000) | 30 December 2024 |
| Online SATR | 31 January 2025 |
*A CGT return is due within 60 days of completion of sale of UK land and buildings by a non-resident and of sale of UK residential property with a tax liability by a UK resident. Any CGT payable is also due within 60 days.