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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.
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