Tax Deadlines Explained: A Guide for UK Businesses in 2025
Staying on top of tax deadlines is critical for businesses and individuals in the UK. Missing deadlines for tax, VAT, PAYE, or corporation tax can result in fines and extra costs. This blog covers key deadlines and practical tips to help you comply with HMRC.The UK tax year starts on 6 April and ends on 5 April next year. Businesses and individuals must keep correct records and accounts for submission to HMRC throughout this period.Key Tax Deadlines in 2025
Here are the important dates for 2025, categorised for individuals, businesses, and employers.Self-Assessment Tax Deadlines
| Date | Requirement |
| 31 January 2025 | Submit online self-assessment tax return for 2023/24 and pay the tax due |
| 31 January 2025 | Make the first payment on account for the 2024/25 tax year |
| 5 April 2025 | End of the 2024/25 tax year (last chance to claim overpaid tax from the 2019/20 tax year) |
| 6 April 2025 | Start of the 2025/26 tax year |
| 31 July 2025 | Make the second payment on account for the 2024/25 tax year |
| 5 October 2025 | Register for self-assessment for the 2024/25 tax year if required |
| 31 October 2025 | Submit paper self-assessment tax return for the 2024/25 tax year |
| 30 December 2025 | Submit your online tax return to pay your tax through PAYE if eligible |
Limited Companies Deadlines
| Date | Requirement |
| 9 months after financial year-end | Submit annual accounts to Companies House |
| 9 months and 1 day after financial year-end | Pay corporation tax |
| 12 months after financial year-end | File the CT600 Company Tax Return with HMRC |
| 12 months after incorporation or previous confirmation statement date | Submit confirmation statement to Companies House |
Limited Liability Partnerships (LLP) Deadlines
| Date | Requirement |
| 31 October following tax year-end (paper filing) | File tax returns for individual partners |
| 31 January following tax year-end (online filing) | File tax returns for individual partners |
| 9 months after financial year-end (paper filing) | File tax returns for corporate partners |
| 12 months after financial year-end (online filing) | File tax returns for corporate partners |
| Every 12 months after incorporation or the last statement | Submit a confirmation statement to Companies House |
| 9 months after financial year-end | Submit annual accounts to Companies House |
Employer Deadlines (PAYE, NICs, and CIS)
| Date | Requirement |
| Before the first payday | Register new employees for PAYE |
| On or before each payday | Submit Full Payment Submission (FPS) to HMRC |
| 19th monthly | PAYE, NICs, and CIS payments to HMRC are due (by post) |
| 22nd monthly | PAYE, NICs, and CIS payments to HMRC are due (electronically) |
| 6 April 2025 | Update payroll records for the new tax year |
| 19 April 2025 | Submit final FPS for the 2024/25 tax year, along with Employer Payment Summary (if required) |
| 31 May 2025 | Provide P60s to employees on payroll as of 5 April 2025 |
| 6 July 2025 | Submit P11D and P11D(b) forms for employee expenses and benefits |
| 19 July 2025 | Class 1A NICs payment due (by post) |
| 22 July 2025 | Class 1A NICs payment due (electronically) |
VAT Deadlines
Businesses registered for VAT must file returns and make payments either quarterly or annually (under the VAT Annual Accounting Scheme). The deadline is one month and seven days following the end of the period. For instance, VAT must be submitted by 7 May 2025 for the period ending 31 March 2025.Handling Missed Deadlines and Payment Issues
Penalties may be imposed for missing a deadline. For example:- For late self-assessment submissions, there is a £100 fine and additional charges apply if the delay is more than three months.
- Companies House fines for late account filings ranging from £150 to £1,500, based on the duration of the delay.
Making Tax Digital (MTD)
MTD is designed to make tax compliance easier by requiring digital record-keeping and online submissions. Here’s what it means for you:- VAT-registered businesses: MTD compliance is mandatory.
- Self-employed and landlords: Starting April 2026, if you earn over £50,000, you’ll need to use MTD for Income Tax. By April 2027, this threshold will drop to £30,000.
Contact the professionals at DataTracks today to learn more about the tax dates and deadlines for UK businesses! You can reach us at enquiry@datatracks.co.uk or +442088349596
