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Tax Calendar 2025/2026

As a firm of Chartered Certified Accountants based in Broughty Ferry, Dundee we serve clients across Scotland, the UK, and internationally providing a broad range of services to small, medium and large sized businesses.

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Tax Calendar 2025/2026

January 2025
19 - For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.
22 - Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.
31- Deadline for filing Self-Assessment Tax Returns online
- Deadline paying any tax owed to HMRC for those doing online returns
March 2025
14- The deadline to claim a deferral of class 1 NIC for employees with more than one employment.
19- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.
22- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.
March 2025
19 - For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC.
22 - Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.
26 - Chancellor to deliver Spring Forecast to Parliament; tax changes may be announced.
31 - For many companies, it's the financial year-end, aligning with the financial year for Corporation Tax purposes, which runs from 1 April to 31 March.
April 2025
05- Current tax year (2024/25) ends. That means it’s the final opportunity to use up any tax allowances or reliefs for that year, such as making pension contributions or ISA allowances.
06- New tax year begins (2025/26). Changes to tax rules, such as Capital Gains Tax (see above) and other measures announced in the latest Budget, will take effect.
19- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.
22- Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.
30- Deadline for submitting the Annual Tax on Enveloped Dwellings (ATED) return and making the associated payment for the period covering 1 April 2025 to 31 March 2026.
May 2025
19- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC
22 - Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter. For those paying by post, the deadline is 31 May.
31- Corporation Tax Returns are due for companies with year-end of 31 May.
- Deadline for P60s for employees who were on your payroll on 5 April 2025

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