1. Understanding the tax year

The UK tax year runs from 6 April to 5 April of the following year. The 2025–26 tax year begins on 6 April 2025 and ends on 5 April 2026. As the new year starts, review your payroll settings, confirm tax codes, and ensure that statutory thresholds and student loan plans are updated before your first April payroll. A short, disciplined setup window prevents downstream rework and keeps your Real Time Information (RTI) submissions accurate from day one.

2. Important dates for the financial year 2025-26

As you plan for 2025–26, mark these dates in your finance calendar. The brief explanations below clarify what the deadline covers and how to prepare, so your team can act in advance rather than react at the last minute.

1. April 5, 2025 – End of the previous tax year

Close out the 2024–25 year. Ensure year-end adjustments are posted, reconcile payroll control accounts, and archive reports. Good record hygiene at this point reduces queries during filing and audit.

2. April 6, 2025 – Start of the new tax year

Confirm updated tax codes and rates in your payroll system before running the first April payroll. If you have chosen to payroll benefits for the year ahead, validate that those settings are active from the first pay period to avoid corrections later.

3. Corporation Tax – payment timing (general rule)

For many companies, Corporation Tax is due 9 months and 1 day after the end of your accounting period. Set reminders tied to your financial year end and align cash-flow plans accordingly. While this is not a payroll deadline, proactive planning avoids interest charges and keeps your finance calendar coherent.

4. May 31, 2026 – P60 deadline

Provide P60 forms to all employees who were on payroll on 5 April 2026. Ensure totals match what was sent via RTI during the year. If you provide digital P60s, verify employee access and retain evidence of issue for audit purposes.

5. July 6, 2026 – Expenses and benefits reporting

Submit P11D (expenses and benefits) and P11D(b) (declaration for Class 1A National Insurance). Even if you have moved to payrolling benefits, check which items still require reporting. Provide employees with copies so they can keep personal records current.

6. July 19/22, 2026 – Class 1A National Insurance payment

Pay Class 1A National Insurance on benefits for 2025–26 by 19 July (post) or 22 July (electronic). Schedule the payment when you submit P11D(b) to avoid last-minute issues.

7. October 5, 2026 – Self Assessment registration

If you need to complete a Self Assessment for the first time (for example, directors or those with untaxed income), register by 5 October 2026. Early registration reduces the risk of ID verification delays in January.

8. October 31, 2026 – Paper Self Assessment deadline

If filing a paper return for 2025–26, it must reach HMRC by midnight on 31 October 2026. Online filing remains the preferred route for most.

9. January 31, 2027 – Online Self Assessment and payment deadline

File your 2025–26 return online and pay any tax due by midnight on 31 January 2027. This is also a practical checkpoint for directors to ensure dividends and benefits have been captured correctly.

10. Self Assessment late payment and interest – how it works

If you do not pay by 31 January 2027, interest runs from 1 February 2027 until fully paid. A late-payment penalty applies 30 days after 31 January 2027, with further penalties at 6 and 12 months. Use automated reminders to prevent avoidable charges.

Regular VAT timing (typical pattern)

VAT returns and payments are usually due one calendar month and 7 days after your VAT period ends. Example: a period ending 31 March 2026 is due 7 May 2026. Confirm your VAT stagger in your HMRC account.

Monthly deadlines for employee tax and National Insurance

If you pay electronically, the usual deadline is the 22nd of the month following the tax month; it is the 19th if paying by post. Quarterly payers follow the same pattern. Building these into a monthly close checklist, alongside payroll-to-ledger reconciliation, reduces the risk of late payment interest.

3. Payroll considerations

Accurate, timely payroll is the backbone of employee trust and financial integrity. The following practices keep processes compliant and reduce operational risk:

Set up cleanly in April

Update tax codes, National Insurance thresholds and student loan plans, confirm apprenticeship levy configuration, and review pension schemes and contribution bases. This "Day-0" checklist is one of the highest ROI activities for payroll teams.

Real Time Information discipline

Submit your Full Payment Submission on or before payday, and use the Employer Payment Summary for adjustments such as statutory payment recoveries. Robust RTI habits mean fewer HMRC queries and clearer employee communication.

Benefits approach

Consider payrolling benefits where appropriate to reduce year-end reporting. If you adopt this method, ensure it is correctly configured from the first pay run and that employees understand how it affects their tax.

Auto-enrolment and pensions

Check assessment settings, postponement rules, and contribution schedules. Keep evidence of communications to employees and ensure that opt-ins and opt-outs are actioned promptly.

Financial control and audit readiness

Reconcile payroll to the general ledger every month. Match control accounts, investigate variances, and retain RTI receipts and reports. Consistent documentation makes statutory reporting and external audits straightforward.

Where Brain Payroll helps

With real-time payroll, automated RTI submissions, built-in statutory calculations, and journal exports to leading accounting platforms, Brain Payroll UK reduces manual steps and lowers compliance risk. Teams adopting cloud payroll software typically gain clearer visibility, faster month-end close, and stronger HMRC compliance.

4. Payroll services for specific industries in the UK

Home care providers

Care rotas often include irregular shifts, sleep-ins, and variable enhancements. You need rules-driven pay elements, hour-based holiday accrual, and accurate audit trails for commissioners and inspections.

Nurseries and childcare

Staffing tends to be seasonal with term-time adjustments. Strong pro-rata tools, batch data updates, and streamlined onboarding/offboarding keep payroll accurate when headcount changes frequently. (If your organisation spans multiple sites or entities, consider consolidated reporting and a shared chart of accounts to maintain consistency without duplicating effort.)

If your organisation spans multiple sites or entities, consider consolidated reporting and a shared chart of accounts to maintain consistency without duplicating effort.

5. Cloud payroll software solutions

Cloud payroll software combines flexibility, security, and continuous compliance updates. For most employers, the biggest gains come from:

• Automated calculations and validations that reduce manual spreadsheets.
• Integrated RTI submissions with status tracking and error prompts before filing.
• Self-service access (payslips, P60s) that lowers routine queries to payroll.
• Role-based controls and audit logs for governance.
• Seamless accounting journals to your finance system for faster reconciliation.

Brain Payroll UK is designed to deliver these capabilities with an emphasis on clarity and control. Whether you run payroll in-house with UK payroll software or use payroll outsourcing in the UK, a modern platform ensures your processes stay current as rules evolve.

6. Conclusion

A successful payroll year is built on three things: a reliable calendar, clear processes, and software that does the heavy lifting. By bookmarking the dates above, tightening operational controls, and adopting Brain Payroll's cloud payroll software, you can keep your 2025–26 year compliant, transparent, and predictable—freeing your team to focus on value-adding work rather than month-end fire drills.

7. FAQs (Frequently Asked Questions)

Q1: When does the tax year 2025–26 start and end?

A1: It starts on April 6, 2025, and ends on April 5, 2026.

Q2: What is the deadline for Self Assessment for 2025–26?

A2: Online filing and payment by 31 January 2027 (paper returns by 31 October 2026).

Q3: When must payroll information be sent and payments made?

A3: Send the Full Payment Submission on or before payday. Pay employee tax and National Insurance by the 22nd of the following tax month if paying electronically (19th if by post).

Q4: What are the deadlines for P60 and for reporting expenses and benefits?

A4: P60 by 31 May 2026. Expenses and benefits forms by 6 July 2026. Class 1A National Insurance on benefits is due 19/22 July 2026 (post/electronic).

Q5: When are VAT returns and payments due?

A5: Usually one calendar month plus 7 days after your VAT period ends (for example, period to 31 March 2026 → due 7 May 2026).