Free UK tax calculators for 2025–2026 — estimates are for guidance only and not financial advice. Please consult a qualified professional.

Tax Calendar 2025–2026

Key payment dates, filing deadlines and important HMRC events for the current tax year

Payment Schedules

Main Due Dates for Tax Payments

Income tax, NICs and capital gains tax — Self Assessment

31 Jan in tax year
Following 31 July		 Normally 50% of previous year's income tax (less tax deducted at source) and Class 4 NICs
Following 31 Jan Balance of income tax, Class 4 NICs and CGT, plus Class 2 NICs paid voluntarily

Inheritance tax

On deathNormally 6 months after end of month of death
Lifetime transfer
6 April–30 Sept		30 April in following year
Lifetime transfer
1 Oct–5 April		6 months after end of month of transfer

CGT — Residential UK property

Report and pay within 60 days of completion of conveyance of the property.

Corporation tax — Self Assessment

  • 9 months and 1 day after end of accounting period
  • Profits £1,500,000–£20,000,000: normally payable in 7th, 10th, 13th and 16th months after start of the accounting period
  • Profits over £20,000,000: normally payable in 3rd, 6th, 9th and 12th months after start of the accounting period
  • Growing companies: no instalments where profits are £10,000,000 or less and the company was not a large company for the previous year
Recurring

Every Month

19 Submit CIS contractors' monthly return.
22 PAYE/NICs/CIS deductions paid electronically for period ending 5th of the month (19th if not paying electronically).

Month end: Submit CT600 for year ending 12 months previously. Last day to amend CT600 for year ending 24 months previously.

Make payment on previous working day where due date falls on a weekend/bank holiday.

Key Dates

2025/26 Tax Calendar

April 2025

1 Residential SDLT threshold reverts to £125,000 with 2% rate then applying up to £250,000. First-time buyer thresholds reduced by £125,000.
6 Employers' NIC rate increased by 1.2% and secondary threshold lowered to £5,000. Employment allowance per business increased to £10,500. Increased voluntary Class 2 and Class 3 NIC rates. Car and van fuel benefit and van benefit charges rise. CGT for carried interest increases to 32%. CGT business asset disposal relief increased by 4%. National minimum wage rates rise.

July 2025

5Last date to agree a new PAYE Settlement Agreement (PSA) for 2024/25.
6Deadline for employers to submit forms P11D (expenses) and P11D(b) (benefits) for 2024/25 to HMRC and provide copies to employees.
22Pay Class 1A NICs (19 July if not paying electronically).
31Confirm tax credit claims for 2024/25 and renewal for 2025/26. Second payment on account for 2024/25 income tax and Class 4 NICs.

August 2025

1 Penalty of 5% of the tax due or £300 (whichever is greater) where the 2023/24 tax return has not been filed.

October 2025

5Deadline to register for Self Assessment for 2024/25.
22Pay tax and Class 1B NICs on PSAs (19th if not paying electronically).
31Deadline for 2024/25 tax return if filed on paper.

December 2025

30 Deadline to submit 2024/25 tax return online to have unpaid tax of up to £3,000 collected through the 2026/27 tax code.

January 2026

31 Submit 2024/25 Self Assessment tax return online. Pay balance of 2024/25 income tax, Class 4 NICs, CGT, Class 2 NICs paid voluntarily, plus first payment on account for 2025/26 income tax and Class 4 NICs.

February 2026

1 Initial penalty imposed where the 2024/25 tax return has not been filed or has been filed on paper after 31 October 2025.

March 2026

3 First 5% penalty imposed on 2024/25 tax unpaid on 3 March.

April 2026

6 Making Tax Digital for Income Tax Self Assessment starts for self-employed workers and landlords with qualifying income over £50,000.

HMRC tax calendar for the 2025–2026 tax year.