Tax Calendar 2024/2025

December 2024
19	- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what youÂ’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 online Self-Assessment Tax Returns for people who pay their self-employment earnings tax bill through their PAYE tax code. Only those who earn owe less than Â£3,000 in tax from Self-Employment are eligible for this.
31	- Deadline for filing the Company Tax Return (CT600) for companies with an accounting period ending 31 December 2023. - The Annual Accounts filing deadline for companies with a year-end of 31 March 2024 to file their accounts with Companies House.
January 2025
01	Due date for Corporation Tax due for the year ended 31 March 2023
06	Employee National Insurance reductions announced at Autumn Statement to take effect
19	For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what youÂ’ll owe HMRC
22	Deadline for employers operating PAYE to pay HMRC. For those paying by post, the deadline is 19 January.
31	Self-Assessment Tax Returns submission and payment deadline
February 2025
01	Due date for Corporation Tax for companies with an April year-end
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. For those paying by post, the deadline is 19 February.
29	Corporation Tax Returns are due for companies with February year ends
01	Due date for Corporation Tax payment for companies with a year-end 31 May
March 2025
01	Due date for Corporation Tax payment for companies with a year-end 31 May
06	Chancellor announces Spring Budget
19	For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what youÂ’ll owe HMRC
22	Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for business that pay per quarter. For those paying by post, the deadline is 19 March
31	Corporation Tax Returns are due for companies with year-end of 31 March
April 2025
06	New tax year begins; new tax codes take effect. Introduction of a new tax band (in Scotland only) named the Advanced rate. High Income Child Benefit Charge (HICBC) threshold will rise. Employee NICS cut from 10% to 8%; Self-employed NICS will go from 9% to 6%. Property capital gains tax cut from 28% to 24%.
19	For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what youÂ’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 30 April.
30	Corporation Tax Returns are due for companies with year-end of 30 April.
May 2025
05	Companies House fees are increasing due to the recent introduction of the ECCTA. It will cost Â£50 to incorporate a company online - an increase from Â£12. The cost of filing a confirmation statement will go up to Â£34 (from Â£13). Deadline for a 2024/25 tax credits claim to be backdated to 6 April 2024.
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 2024