UK Tax Calendar 2025/26 — Key Dates & Deadlines

New tax year 2025/26 starts

New personal allowance (£12,570) & tax bands take effect

MTD for Income Tax starts (gross income >£50K)

PAYE & NI month 12 (2024/25) due — postal

PAYE & NI month 12 (2024/25) due — electronic

PAYE & NI month 1 due — postal

PAYE & NI month 1 due — electronic

Employer: issue P60s to all employees for 2024/25

PAYE & NI month 2 due — postal

PAYE & NI month 2 due — electronic

Deadline for first MTD quarterly update (Q1)

Employer: forms P11D & P11D(b) due for 2024/25

PAYE & NI month 3 due + Class 1A NI on benefits — postal

PAYE & NI month 3 due + Class 1A NI on benefits — electronic

Second payment on account for 2024/25 self-assessment

PAYE & NI month 4 due — postal

PAYE & NI month 4 due — electronic

PAYE & NI month 5 due — postal

PAYE & NI month 5 due — electronic

Register for self-assessment if newly self-employed in 2024/25

PAYE & NI month 6 due — postal

PAYE & NI month 6 due — electronic

Paper self-assessment deadline for 2024/25 (rare now)

PAYE & NI month 7 due — postal

PAYE & NI month 7 due — electronic

PAYE & NI month 8 due — postal

PAYE & NI month 8 due — electronic

Online self-assessment deadline if you want HMRC to collect tax via PAYE code

PAYE & NI month 9 due — postal

PAYE & NI month 9 due — electronic

Online self-assessment deadline for 2024/25

First payment on account for 2025/26

CGT reporting deadline for property disposals (2024/25)

Balancing payment for 2024/25 tax due

PAYE & NI month 10 due — postal

PAYE & NI month 10 due — electronic

Corporation tax due for companies with Dec 2025 year-end

PAYE & NI month 11 due — postal

PAYE & NI month 11 due — electronic

End of 2025/26 tax year — last day for ISA & pension contributions

2026/27 tax year starts

MTD for Income Tax expands to £30K+ earners