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Normal due date

Individuals are usually required to pay any outstanding income tax and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2027 for the 2025/26 tax year). From 6 April 2024, the mandatory requirement to pay Class 2 national insurance contributions is removed, but voluntary Class 2 contributions are still collected via the self assessment return for those with trading profits that are people the small profits threshold. See the Class 2 national insurance contributions guidance note.

However, individuals who dispose of residential UK property are required to make a payment of capital gains tax within 60 days of completion. See the Disposals of UK land ― capital gains tax compliance regime guidance note.

For those who were required to notify HMRC of their chargeability by 5 October after the end of the tax year, but did not receive a notice to file a tax return until after 31 October, this payment deadline is extended.