Tax filing deadlines: Jul to Dec 2025

Key dates including non-payrolled expenses, benefits in kind and P11D reporting

July 2025

1 July  

Corporation tax due for accounting periods ended 30 September 2024 where not payable by instalments     

                            

5 July  

Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2024–25    

Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2025  

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