Tax Dates for the Self-employed in 2025/26

Introduction

Anyone who is self-employed must submit tax returns and pay any tax owed by certain key dates. Anyone who is newly self-employed must also register for self-assessment by a certain date to make sure they pay the correct amount of tax.

Here we list the key tax dates for the self-employed in the 2025/26 tax year which begins on 6 April 2025 and ends on 5 April 2026. Professional advice should be sought from an accountant or tax professional where necessary.

Key tax dates

6 April 2025

The 2025/26 tax year begins.

31 July 2025

The second payment deadline for making advanced 'payments on account' for the tax year 2025/26 is due.

5 October 2025

Anyone who is newly self-employed must register for self-assessment by 5 October in their second business tax year.

31 October 2025

Paper-based self-assessment returns for the tax year ending 5 April 2025 must be submitted by this date.

30 December 2025

Deadline for online submission of self-assessment tax returns for the tax year ended 5 April 2025, if less than £3,000 is owed and the self-employed person wants HMRC to automatically collect tax owed from their wages and pension via their PAYE tax code.

31 January 2026

Deadline for submitting an online tax return to HMRC for the tax year ending 5 April 2025.
The balancing income tax payment (which includes Class 2 and Class 4 National Insurance) for the tax year 2024/25 must be paid by this date.
Anyone with an income tax liability of more than £1,000 is required to make the first of two payments on account for the tax year 2025/26 to HMRC by this date.