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.

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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 20252024/25 tax year ends
6 April 20252025/26 tax year begins
31 July 2025Second Payment on Account (POA) for Income Tax for 2024/25
5 October 2025Deadline for Self Assessment registration to notify chargeability of Income Tax/Capital Gains Tax for 2024/25
19 October 2025Deadline for postal payments of CIS, Class 1 B NICs and PAYE to HMRC
22 October 2025Deadline for electronic remittance of CIS, Class 1 B NICs and PAYE to HMRC
31 October 2025Deadline for postal submission of Self Assessment tax returns for tax year ended 5 April 2025 to be received by HMRC
30 December 2025Deadline for online submission of Self Assessment tax returns for tax year ended 5 April 2025
31 December 2025Due date to file company accounts with Companies House for limited companies with 31 March 2025 year end
14 January 2026Income tax due date for CT61 period to 31 December 2025
31 January 2026Deadline 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 20262025/26 tax year ends
6 April 20262026/27 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 2025Deadline for VAT returns and payments of Accounting Quarter period ending 28 February 2025
7 May 2025Deadline for VAT returns and payments of Accounting Quarter period ending 31 March 2025
7 June 2025Deadline for VAT returns and payment of Accounting Quarter period ending 30 April 2025 if filed online
7 July 2025Deadline for VAT returns and payments of Accounting Quarter period ending 31 May 2025
7 August 2025Deadline for VAT returns and payments of Accounting Quarter period ending 30 June 2025
7 September 2025Deadline for VAT returns and payments of Accounting Quarter period ending 31 July 2025
7 October 2025Deadline for VAT returns and payments of Accounting Quarter period ending 31 August 2025
7 November 2025Deadline for VAT returns and payments of Accounting Quarter period ending 30 September 2025
7 December 2025Deadline for VAT returns and payments of Accounting Quarter period ending 31 October 2025
7 January 2026Deadline for VAT returns and payments of Accounting Quarter period ending 30 November 2025
7 February 2026Deadline for VAT returns and payments of Accounting Quarter period ending 31 December 2025
7 March 2026Deadline for VAT returns and payments of Accounting Quarter period ending 31 January 2026

 

PAYE tax rates & thresholds 2025/26

Tax BandRateIncome Range
Personal Allowance0%Up to ÂŁ12,570
Basic Rate20%ÂŁ12,571 to ÂŁ50,270
Higher Rate40%ÂŁ50,271 to ÂŁ125,139
Additional Rate45%Over ÂŁ125,140
Standard PAYE Tax Code1250L
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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​

 

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