Staying on top of tax deadlines is essential to avoid penalties and interest. Below is a summary of important UK tax dates for individuals, employers, and businesses. If Applegrow already manages your compliance, no action may be required—but please contact us if you are unsure.
PAYE, Student Loan and CIS deductions due (to 5 January 2026)
Who is this relevant for?
This deadline applies to employers who deduct PAYE from employee salaries and contractors who make payments to subcontractors under the Construction Industry Scheme (CIS).
Employers must pay income tax, National Insurance, and student loan deductions to HMRC. Contractors must submit and pay CIS deductions.
Postal payments must reach HMRC by 19 January 2026
Electronic payments must clear by 22 January 2026
Late payments may incur interest and penalties.
Quarterly PAYE payments for small employers
Who is this relevant for?
Small employers and contractors with PAYE liabilities under £1,500 per month may pay quarterly.
This payment covers the period 6 October 2025 to 5 January 2026.
Postal deadline: 19 January 2026
Electronic payment deadline: 22 January 2026
Interest and penalties apply to late payments.
Self Assessment deadline and tax payments due
Who is this relevant for?
Individuals required to submit a Self Assessment tax return.
By this date, you must:
Submit your 2024/25 Self Assessment return
Pay the balance of tax due for 2024/25
Make the first payment on account for 2025/26
A £100 automatic penalty applies for late submissions, even if no tax is owed or a refund is due. Late payments attract interest.
If Applegrow has already handled your Self Assessment, no further action is required.
P46(Car) submission deadline
Who is this relevant for?
Employers providing company cars or fuel benefits.
P46(Car) must be submitted when:
A car is first provided
An additional car is provided
An employee stops using a car
This allows HMRC to update tax codes. Changes for payrolled benefits should not be reported on a P46(Car).
PAYE, Student Loan and CIS deductions due (to 5 February 2026)
Who is this relevant for?
Employers and CIS contractors.
Postal payments must reach HMRC by 19 February 2026
Electronic payments must clear by 20 February 2026
(or 22 February 2026 if using Faster Payments)
Late payments may result in interest and penalties.
New Advisory Fuel Rates (AFR) apply
Updated Advisory Fuel Rates for company car users take effect from this date. These rates are used to reimburse employees for business mileage.
5% late payment penalty applies
Who is this relevant for?
Individuals with unpaid Self Assessment tax due on 31 January 2026.
A 5% penalty is added to any outstanding balance, in addition to interest.
If Applegrow manages your tax payments, no action is required.
PAYE, Student Loan and CIS deductions due (to 5 March 2026)
Electronic payments must clear by 20 March 2026
(or 22 March 2026 via Faster Payments)
Interest and penalties apply to late payments.
Last-minute tax planning opportunities
This is the final opportunity to review tax planning before the end of the tax year. Key considerations include:
Using Capital Gains Tax allowances
Making tax-efficient gifts
Maximising ISA allowances
Making pension contributions
Please contact Applegrow Financial Advisors if you would like tailored advice on year-end tax planning.
Tax deadlines can be complex and easily missed. Applegrow Financial Advisors can manage your compliance, payments, and planning—so you stay penalty-free and stress-free.
