April Key Dates

Newsletter issue – April 2025

Current tax year (2024/25) ends. That means it’s the final opportunity to use up any tax allowances or reliefs for that year, such as making pension contributions or ISA allowances.

New tax year begins (2025/26). Changes to tax rules, such as Capital Gains Tax (see above) and other measures announced in the latest Budget, will take effect.

For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.

Deadline for employers operating PAYE to pay HMRC. This is also the quarterly deadline for businesses that pay per quarter.

Deadline for submitting the Annual Tax on Enveloped Dwellings (ATED) return and making the associated payment for the period covering 1 April 2025 to 31 March 2026.