UK Tax Year Dates & Deadlines
Stay on top of your HMRC obligations with our comprehensive guide to UK tax year start and end dates, self-assessment deadlines, and payment due dates.
Never Miss a Tax Deadline
Understanding the UK tax calendar is crucial for avoiding HMRC penalties. Use this guide to track the key dates for the current and upcoming tax years.
Key Tax Year Milestones
The most important dates every UK taxpayer and business owner should know.
6 April: The Tax Year Begins
The new UK tax year always starts on 6 April. This is when new tax bands, Personal Allowances, and ISA limits typically come into effect.
5 October: Registration Deadline
If you started working for yourself or received untaxed income in the previous tax year, you must register for Self Assessment with HMRC by this date.
31 October: Paper Return Deadline
The absolute final date to submit a paper Self Assessment tax return for the previous tax year. Online returns have a later deadline.
30 December: Online Coding-Out Deadline
If you owe less than £3,000 in tax, you can request to have it collected through your PAYE tax code. The online return must be filed by this date to qualify.
31 January: The ‘Big’ Deadline
The deadline for filing your online Self Assessment tax return AND the deadline for paying any tax owed for the previous year, plus the first payment on account for the current year.
31 July: Second Payment on Account
The deadline for paying the second half of your estimated tax bill (payment on account) for the current tax year.
How the UK Tax Year Works
Understanding the fiscal calendar
Not a Calendar Year
Unlike many countries, the UK tax year does not align with the calendar year. It runs from 6 April to 5 April the following year.
Naming Convention
Tax years are named after the two calendar years they span. For example, the period from 6 April 2024 to 5 April 2025 is called the 2024/2025 tax year.
Payments on Account
If your tax bill is over £1,000, HMRC requires you to pay in two instalments (January and July) based on the previous year’s liability, to spread the cost.
Upcoming HMRC Deadlines
A quick reference guide for the most critical upcoming tax dates for individuals and the self-employed.
| Date | Tax Year | Action Required |
|---|---|---|
| 5 October 2024 | 2023/2024 | Deadline to register for Self Assessment if you are newly self-employed. |
| 31 October 2024 | 2023/2024 | Deadline for submitting paper Self Assessment tax returns. |
| 30 December 2024 | 2023/2024 | Deadline for online returns if you want HMRC to collect <£3,000 via your tax code. |
| 31 January 2025 | 2023/2024 | Deadline for online Self Assessment returns AND payment of 2023/2024 tax bill + 1st payment on account for 2024/2025. |
| 6 April 2025 | 2025/2026 | Start of the new 2025/2026 tax year. New tax codes and allowances apply. |
| 31 July 2025 | 2024/2025 | Deadline for the 2nd payment on account for the 2024/2025 tax year. |
| 31 January 2026 | 2024/2025 | Deadline for online Self Assessment returns AND payment of 2024/2025 tax bill + 1st payment on account for 2025/2026. |
Tax Year Dates FAQ
Answers to the most frequently asked questions about the UK tax calendar, HMRC deadlines, and Self Assessment.
The UK tax year always starts on 6 April and ends on 5 April of the following calendar year. For example, the 2024/2025 tax year runs from 6 April 2024 to 5 April 2025.
The deadline for filing a paper Self Assessment tax return is 31 October following the end of the tax year. The deadline for filing an online Self Assessment tax return is 31 January of the following year.
The deadline to pay any tax owed for the previous tax year, along with the first ‘payment on account’ for the current tax year, is 31 January. The second payment on account is due by 31 July.
Missing an HMRC deadline can result in automatic penalties. For Self Assessment, a £100 late filing penalty is applied immediately after the 31 January deadline, even if you have no tax to pay or have already paid your bill. Late payment penalties and interest charges also apply.