Accounting Resources

Important Tax Deadlines

31 January 2025

ITSA: self-assessment tax returns for year ending 5 April 2024 must be submitted online by today.
ITSA: self-assessment ‘balancing payments’ for the year ending 5 April 2024 and the first self-assessment payment on account for the year ending 5 April 2025 must be submitted.
ITSA: the deadline for amending a 2022/23 tax return is today.
ITSA: any outstanding 2022/23 returns must be filed to avoid a tax-geared penalty.

CTSA: tax returns for the accounting period ending 31 January 2024 should be filed with HMRC.

1 February 2025

ITSA: if a 2023/24 self-assessment tax return was issued before 1 November 2024 and it has not been filed on time, penalties will be charged. Paper tax returns filed on or after today where the filing date was 31 October, will be subject to £10 daily penalties.
ITSA: there will be further late filing penalties applied to any outstanding 2022/23 tax returns. Those returns that were filed online, the penalty is either £300 or a percentage or the tax on the return – whichever is greater.

2 February 2025

ITSA: any 2022/23 income tax, CGT, class 2 and class 4 NIC that is not paid by today, and due on 31 January 2025, will be subject to a 5% penalty.

14 February 2025

NIC: today is the last day that HMRC will accept applications to defer class 1 NIC for 2024/25. HMRC will only consider applications made after this date and before 6 April 2025 with the employers’ agreement.

28 February 2025

CTSA: tax returns for the accounting period ending 28 February 2024 should be filed with HMRC.

1 March 2025

ITSA: any 2023/24 income tax, CGT, class 2 and class 4 NIC not paid by today will be subject to a 5% penalty. This can be avoided if a time to pay arrangement is agreed in advance.

31 March 2025

CTSA: tax returns for the accounting period ending 31 March 2024 should be filed with HMRC.

5 April 2025

NIC: deadline to pay the voluntary class 2 contributions for 2016/17, 2017/18 and 2018/19.

30 April 2025

CTSA: tax returns for the accounting period ending 30 April 2024 should be filed with HMRC.

1 May 2025

ITSA: any outstanding 2023/24 tax returns are subject to further late filing penalties. For returns filed online on or after today will automatically be charged £10 per day. For paper returns, the penalty is either £300 or 5% of the tax on the return – whichever is greater.

31 May 2025

CTSA: tax returns for the accounting period ending 31 May 2024 should be filed with HMRC.

30 June 2025

CTSA: tax returns for the accounting period ending 30 June 2024 should be filed with HMRC.

Download our Important Tax Deadlines:

Key:

CTSA = Corporation Tax Self-Assessment
ITSA = Income Tax Self-Assessment
NIC = National Insurance Contributions
PAYE = Pay As You Earn

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