UK Tax Dates and Deadlines for April 2025

April is a critical month for UK businesses as the new tax year begins, bringing with it a fresh set of accounting and tax deadlines. Staying on top of key dates is essential to avoid penalties and ensure smooth compliance with HMRC. From the start of the new VAT period to important payroll submissions and tax filings, missing a deadline could lead to costly fines and disrupt your cash flow. In this guide, we’ll highlight the key accounting dates for UK businesses in April 2025, so you can plan ahead and keep your finances in check.

Tax deadlines

01/04/25 – Corporation Tax payment: 30 June 2024 year ends

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Businesses with a financial year ending on 30 June 2024 must ensure their Corporation Tax payment reaches HMRC by 1 April 2025. This applies to companies that have taxable profits up to £1.5 million and are not required to make quarterly instalment payments. Late payments may result in interest charges, so it’s crucial to process the payment in advance to avoid any penalties. If you pay electronically, ensure your payment clears on time, considering bank processing times.

05/04/25 – P46(car) electronic: quarter to 5 April 2025

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If your business provides company cars to employees, you must submit form P46(Car) to HMRC by 5 April 2025 for any changes that occurred in the quarter ending on this date. This includes new car allocations, changes to existing vehicles, or if an employee no longer has access to a company car. The electronic submission ensures that employee tax codes are updated accordingly, preventing incorrect tax deductions. Failing to report these changes on time may result in penalties or incorrect PAYE calculations.

05/04/25 – Tax year: 2024-25 tax year ends

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The 2024/25 tax year officially ends on 5 April 2025. This date marks the cut-off for income, expenses, and allowances that apply to this tax year. Any tax planning strategies, such as making pension contributions, utilising ISA allowances, or claiming tax-deductible expenses, must be completed before this deadline. It’s also a key date for businesses and self-employed individuals to review their records in preparation for upcoming tax return submissions.

05/04/25 – National Insurance: normal deadline to pay voluntary Class 2 or Class 3 NI for 2018-19

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If you need to make voluntary National Insurance (NI) contributions for the 2018/19 tax year, the deadline to pay Class 2 or Class 3 NI is 5 April 2025. These contributions can help fill gaps in your NI record, which may impact your eligibility for the State Pension and other benefits. If you have any missing NI payments for this period, ensure they are settled before the deadline to avoid losing out on qualifying years for your pension entitlement.

06/04/25 – Tax year: 2025-26 tax year begins

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The new tax year begins on 6 April 2025, bringing any updated tax rates, allowances, and thresholds into effect. Businesses and individuals should review any changes to income tax, National Insurance, dividend tax, and other relevant financial regulations. This is also the start date for new payroll periods, meaning employers must ensure PAYE codes are updated accordingly. It’s a great time to plan ahead for the year’s tax obligations and take advantage of any new reliefs or allowances available.

07/04/25 – VAT return submission and payment (online): month-end or quarter 28 February 2025

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Businesses that file VAT returns on a monthly or quarterly basis must submit their VAT return and make any due payment to HMRC by 7 April 2025 for the period ending 28 February 2025. This applies to businesses using the standard VAT accounting scheme. Late submissions or payments may result in penalties or interest charges, so it’s important to ensure your VAT return is accurate and filed on time. Payments made via online banking should be processed in advance to avoid last-minute delays.

14/04/25 – CT61: return and payment for quarter ended 31 March 2025

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Businesses that have deducted Income Tax from certain payments, such as interest, royalties, or annual payments, must submit a CT61 return and make the necessary payment to HMRC by 14 April 2025 for the quarter ending 31 March 2025. This applies to companies that are required to withhold tax under the Income Tax Act. Ensuring timely submission and payment helps avoid penalties and interest charges. If your business falls under these requirements, check your records and process the return before the deadline.

19/04/25 – PAYE, NIC and CIS payment (postal): month-end 5 April 2025

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Employers must ensure that postal payments for PAYE, National Insurance Contributions (NIC), and Construction Industry Scheme (CIS) deductions reach HMRC by 19 April 2025 for the period ending 5 April 2025. This deadline applies to businesses that pay by cheque through the post. Late payments may incur interest or penalties, so it’s advisable to send payments well in advance to allow for postal delays. For a later deadline, businesses can opt to pay electronically by 22 April 2025.

19/04/25 – PAYE, NIC and CIS payment (postal): quarter-end 5 April 2025

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For businesses that make quarterly PAYE, National Insurance Contributions (NIC), and Construction Industry Scheme (CIS) payments, the deadline for postal payments covering the quarter ending 5 April 2025 is 19 April 2025. Payments must reach HMRC by this date to avoid late payment interest or penalties. If you prefer a longer deadline, consider paying electronically, as the due date for electronic payments is 22 April 2025. To prevent postal delays, it’s best to send payments well in advance of the deadline.

19/04/25 – CIS return: payments made to subcontractors in the month to 5 April 2025

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If your business operates under the Construction Industry Scheme (CIS), you must submit your CIS return by 19 April 2025 for payments made to subcontractors during the month ending 5 April 2025. The return must detail the payments made, tax deductions, and any other relevant information about subcontractor payments. Failing to submit the return on time may result in penalties or fines. Ensure your records are up to date to avoid any issues with HMRC.

22/04/25 – PAYE, NIC and CIS payment (electronic): month-end 5 April 2025

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For businesses that pay PAYE, National Insurance Contributions (NIC), and Construction Industry Scheme (CIS) deductions electronically, the deadline for payments for the month ending 5 April 2025 is 22 April 2025. Payments must be received by HMRC by this date to avoid interest or penalties. To ensure your payment is processed on time, it’s important to allow enough time for your bank’s processing. Late payments can result in additional charges, so it’s wise to complete the transaction in advance of the deadline.

22/04/25 – PAYE, NIC and CIS payment (electronic): quarter-end 5 April 2025

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For businesses that pay PAYE, National Insurance Contributions (NIC), and Construction Industry Scheme (CIS) deductions electronically, the deadline for payments for the quarter ending 5 April 2025 is 22 April 2025. Ensure that your payment reaches HMRC by this date to avoid late payment penalties or interest charges. To ensure timely processing, make the payment well ahead of the deadline, allowing time for your bank’s processing. This deadline applies to businesses that make quarterly payments, so it’s essential to stay on top of your obligations.