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Reference

UK money key dates — the year-round calendar

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Every recurring UK money deadline in one place: Self Assessment, ISA & pension year-ends, Class 2/4 NI, payments on account, MTD ITSA quarters, VAT, Council Tax, Energy Price Cap reviews, P11D and more.

Last reviewed:

January

  • 31 JanSelf Assessment online deadlineOnline tax return for the previous tax year must be filed and any tax owed paid. First Payment on Account also due.Source: HMRC — Self Assessment deadlines

April

  • 1 AprNational Minimum Wage / National Living Wage upratingNew minimum and living wage rates apply from the start of the pay period that begins on or after 1 April.Source: gov.uk — minimum wage
  • 5 AprEnd of tax yearFinal day to use the £20,000 ISA allowance, the £9,000 Junior ISA allowance and the £3,000 Capital Gains Tax annual exempt amount. The £60,000 pension Annual Allowance also relates to this tax year, but unused allowance from the previous three tax years may be carried forward in some circumstances — see the HMRC pension tax manual.Source: HMRC
  • 6 AprStart of the new tax yearNew thresholds, allowances and statutory pay rates take effect. ISA and pension allowances reset.Source: HMRC
  • 6 Apr 2026Making Tax Digital for Income Tax beginsSole traders and landlords with combined gross income above £50,000 begin quarterly digital submissions plus an end-of-period statement.Source: HMRC — MTD ITSA

May

  • 31 MayP60 deadlineEmployers must give a P60 to every employee on the payroll on 5 April for the just-ended tax year.Source: HMRC — P60

July

  • 6 JulP11D and P11D(b) deadlineEmployers must report taxable expenses and benefits in kind for the previous tax year and pay any Class 1A NI due by 22 July (electronic) / 19 July (post).Source: HMRC — Expenses and benefits
  • 31 JulSecond Payment on AccountSelf Assessment taxpayers with payments on account must pay the second instalment for the current tax year.Source: HMRC

August

  • Aug (announced)Ofgem default tariff cap — Q4 reviewOfgem announces the energy price cap level for October–December. Confirms the typical dual-fuel direct-debit annual bill.Source: Ofgem — price cap

October

  • 5 OctSelf Assessment registration deadlineDeadline to register for Self Assessment if you became self-employed, started receiving untaxed income, or otherwise need to file a return for the just-ended tax year.Source: HMRC
  • 31 OctSelf Assessment paper return deadlinePaper Self Assessment returns for the previous tax year must reach HMRC by this date. Online filers have until 31 January.Source: HMRC

November

  • Nov (announced)Autumn Budget / StatementThe Chancellor sets tax and spending plans for the year ahead. Allowances and thresholds for the next tax year are often confirmed.Source: HM Treasury
  • Nov (announced)Ofgem price cap — Q1 reviewEnergy price cap level for January–March is published.Source: Ofgem

December

  • 30 DecSelf Assessment via PAYE election deadlineLast day to file an online return if you owe under £3,000 and want HMRC to collect the tax via your PAYE code in the next tax year.Source: HMRC

Recurring deadlines (not month-specific)

  • VAT returns

    Quarterly — one calendar month and seven days after the end of each VAT period (for most businesses). Direct-debit payers get three extra working days.

    Source: HMRC — VAT

  • PAYE / NI to HMRC

    By 22nd of the following tax month for electronic payments (19th if paying by post). Quarterly remittance is allowed where the average monthly PAYE/NI bill is under £1,500.

    Source: HMRC — Pay PAYE tax

  • MTD ITSA quarterly updates

    Quarter ends 5 Jul, 5 Oct, 5 Jan, 5 Apr. Each quarterly update is due by the 7th of the second month after the quarter end.

    Source: HMRC — MTD ITSA

  • Council Tax payments

    Usually 10 monthly instalments April–January. Most councils let you request 12 monthly instalments by writing to them — useful for budgeting.

    Source: gov.uk — Council Tax

  • Energy price cap

    Set quarterly by Ofgem (Jan, Apr, Jul, Oct). Announced about six weeks before each period starts.

    Source: Ofgem

  • Bank of England Bank Rate

    Reviewed eight times a year by the Monetary Policy Committee. Decisions move tracker mortgages and savings rates.

    Source: Bank of England — MPC