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

For dormant companies, accounts must be submitted 9 months after the financial year-end.

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.

If you cannot pay on time, contact HMRC promptly to arrange a payment plan. Companies can create an online payment plan if they owe less than £30,000 for self-assessment, £100,000 for PAYE or VAT, and meet other requirements. However, companies in certain accounting schemes are required to get in touch with HMRC directly.

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