This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge liabilities.
The second payment on account in respect of income tax and any Class 4 NI is due for payment by 31st July 2025. Interest is charged on any late payments.
If we have already dealt with this matter on your behalf you need take no action.
This deadline is relevant for employers who have provided their employees with benefits for 2024/25. These benefits should have been reported by the 6th July and the amount of the Class 1A employer only NI liability due calculated on the form P11D(b). Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2025. Interest will be charged if payment is made late. Penalties may also apply.
PAYE Student loan and CIS deductions due for the month to 5th July 2025
This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2025. In year interest will be charged if payment is made late. Penalties also apply.
PAYE quarterly payments are due for small employers for the pay periods 6th April 2025 to 5th July 2025
This deadline is relevant to small employers and contractors only. As a small employer with income tax, national insurance and student loan deductions of less than £1,500 a month you are required to make payment to HMRC of the income tax, national insurance and student loan deductions on a quarterly basis.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd July 2025. In year interest will be charged if payment is made late. Penalties also apply.
This deadline is relevant to employers. Details of benefits and expenses provided to employees must be reported to HMRC on the relevant forms P11D. The P11D(b) form is used to calculate the Class 1A NI liability.
Please be aware that if we deal with the forms P11D on your behalf that we will ensure this matter is dealt with on a timely basis.
Deadline for employers to report share incentives for 2024/25
This deadline is relevant for companies who have reportable events for the tax year 2024/25.
This deadline is relevant for employers who wish to pay the tax and NI on benefits provided to their employees. Agreement must be reached with HMRC of the benefits and related liabilities which are not to be shown on the forms P11D by this date.
Please be aware that if we deal with the PAYE Settlement Agreement on your behalf that we will ensure this matter is dealt with on a timely basis.
This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd June 2025. In year interest will be charged if payment is made late. Penalties also apply.
New Advisory Fuel Rates (AFR) for company car users apply from today. The rates can be found by visiting https://www.gov.uk/government/publications/advisory-fuel-rates
This deadline is relevant to employers.
This deadline is relevant to employers who have made PAYE deductions from their employees’ salaries and to contractors who have paid subcontractors under the CIS.
Employers are required to make payment to HMRC of the income tax, national insurance and student loan deductions. Contractors are required to make payment to HMRC of the tax deductions made from subcontractors under the CIS.
Where the payment is made electronically the deadline for receipt of cleared payment is 22nd May 2025. In year interest will be charged if payment is made late. Penalties also apply.
This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual’s coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms. Where one car is merely replaced with another, this may be notified online. A change in car for car benefits which are being ‘payrolled’ should not be reported on a P46(car).
The P46(Car) should be submitted by 5 April 2025 for electronic forms and 5 May 2025 for printed forms.
This deadline is relevant to employers.
This is the last day by which your final Full Payment Summary (FPS) for the 2024/25 tax year should be sent to HMRC.
Please be aware that if we deal with the payroll on your behalf that we will ensure that this matter is dealt with on a timely basis.