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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 2026 for the 2024/25 tax year). From 6 April 2024, the mandatory requirement to pay Class 2 national insurance contributions is removed. 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. The taxpayer has three months from the date of the notice to file the tax return and pay the tax due.

Missing the payment deadline