Ahead of the 2024/25 normal online self-assessment (SA) filing deadline of 31 January 2026, we remind you that 30 December 2025 is the deadline to file 2024/25 SA returns online to ensure that a taxpayer can have their SA bill collected through their PAYE tax code when certain conditions are met.
Any taxpayer who has received a simple assessment letter to pay tax outstanding for 2024/25 must do so dependent on the date the letter was received. If you get a 2024/25 simple assessment letter:
- before 31 October 2025, you must pay what you owe by 31 January 2026, or
- on or after 31 October 2025, you must pay what you owe within 3 months of the date of the letter.