When are the self-assessment tax return deadlines for 2024/25 and 2025/26?

New to Self-Employment

If you became self-employed on or after 6 April 2025, you do not need to submit a 2024/25 tax return or make a payment unless there is another reason (for example, other income that needs reporting).

However, you must register for tax. This is included in an untied account or available as an optional service.

→ Register for self assessment via untied here

2024/25 Tax Year

Tax period: 6 April 2024 – 5 April 2025

2024/25 Tax Return

Deadline: 31 January 2026 (30 December 2025 if you want small amounts of tax collected via your PAYE code)
Penalties:
- £100 if filed late
- Further penalties if still late after 3, 6, and 12 months

2024/25 Payments

Deadline: 31 January 2026
- Balancing payment of tax for 2024/25
- First payment on account for 2025/26
Deadline: 31 July 2026
- Second payment on account for 2025/26

If struggling to pay:

Contact HMRC to arrange a payment plan
Check GOV.UK for Time to Pay eligibility

2025/26 Tax Year

Tax period: 6 April 2025 – 5 April 2026

2025/26 Tax Return

Deadline: 31 January 2027 (30 December 2026 if you want small amounts of tax collected via your PAYE code)
Penalties:
- £100 if filed late
- Further penalties if still late after 3, 6, and 12 months (those in MTD will have a different points-based penalty regime)

2025/26 Payments

Deadline: 31 January 2027
- Balancing tax for 2025/26
- First payment on account for 2026/27
Deadline: 31 July 2026
- Second payment on account for 2026/27