Key 2025/26 tax year dates, deadlines & thresholds
If you’re self-employed or an employee working from home, staying informed about key UK tax dates is essential for managing your finances. With the 2025/26 tax year beginning in April 2025, it’s a good time to review important deadlines.
Here you’ll find the critical self-assessment and VAT return dates for the 2025/26 tax year to help you plan effectively.
Click to see the tax year dates for 2024/25.
When does the 2025/26 tax year start?
The 2025/26 tax year begins on 6 April 2025 and ends on 5 April 2026.
Self-assessment tax return dates 2025/26
Here are your Self Assessment tax return dates, and other important deadlines for individuals and self-employed in the 2025/26 tax year:
5 April 2025 | 2024/25 tax year ends |
6 April 2025 | 2025/26 tax year begins |
31 July 2025 | Second Payment on Account (POA) for Income Tax for 2024/25 |
5 October 2025 | Deadline for Self Assessment registration to notify chargeability of Income Tax/Capital Gains Tax for 2024/25 |
19 October 2025 | Deadline for postal payments of CIS, Class 1 B NICs and PAYE to HMRC |
22 October 2025 | Deadline for electronic remittance of CIS, Class 1 B NICs and PAYE to HMRC |
31 October 2025 | Deadline for postal submission of Self Assessment tax returns for tax year ended 5 April 2025 to be received by HMRC |
30 December 2025 | Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2025 |
31 December 2025 | Due date to file company accounts with Companies House for limited companies with 31 March 2025 year end |
14 January 2026 | Income tax due date for CT61 period to 31 December 2025 |
31 January 2026 | Deadline for filing Self Assessment Tax Returns for tax year ended 5 April 2025 and 2024/25 Capital Gains Tax
Balancing payment of tax due for 2024/25 and first Payment on Account for Income Tax for 2025/26 |
5 April 2026 | 2025/26 tax year ends |
6 April 2026 | 2026/27 tax year begins |
Deadlines for submitting VAT returns 2025/26
The deadline for submitting your return is 1 month and 7 days after the end of the VAT period, whether you pay your VAT monthly or quarterly.
Here are the key dates for submitting VAT returns in the 2025/26 tax year:
7 April 2025 | Deadline for VAT returns and payments of Accounting Quarter period ending 28 February 2025 |
7 May 2025 | Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2025 |
7 June 2025 | Deadline for VAT returns and payment of Accounting Quarter period ending 30 April 2025 if filed online |
7 July 2025 | Deadline for VAT returns and payments of Accounting Quarter period ending 31 May 2025 |
7 August 2025 | Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2025 |
7 September 2025 | Deadline for VAT returns and payments of Accounting Quarter period ending 31 July 2025 |
7 October 2025 | Deadline for VAT returns and payments of Accounting Quarter period ending 31 August 2025 |
7 November 2025 | Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2025 |
7 December 2025 | Deadline for VAT returns and payments of Accounting Quarter period ending 31 October 2025 |
7 January 2026 | Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2025 |
7 February 2026 | Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2025 |
7 March 2026 | Deadline for VAT returns and payments of Accounting Quarter period ending 31 January 2026 |
PAYE tax rates & thresholds 2025/26
Tax Band | Rate | Income Range |
Personal Allowance | 0% | Up to ÂŁ12,570 |
Basic Rate | 20% | ÂŁ12,571 to ÂŁ50,270 |
Higher Rate | 40% | ÂŁ50,271 to ÂŁ125,139 |
Additional Rate | 45% | Over ÂŁ125,140 |
Standard PAYE Tax Code | 1250L |
These thresholds have been frozen since the 2021/22 tax year and will remain unchanged until the end of the 2025/26 tax year as part of the government’s policy to stabilise public finances​