The standard Pay and File deadline for the 2025 tax year is 31 October 2026. By that date you must file your 2025 Form 11, pay any balance owed for 2025, and pay preliminary tax for 2026. If you file the return and make the payment through ROS, the deadline is extended to Wednesday 18 November 2026. To get the extension you must both pay and file through ROS. If only one is done through ROS, the extension doesn't apply and the deadline stays at 31 October 2026.

Self-employed people, proprietary directors, and anyone with significant non-PAYE income (for example rental income) generally need to file a Form 11 under self-assessment.

Preliminary tax is an advance payment of your income tax for the current year, due on the same date as your Form 11. To avoid interest, it must be at least the lowest of: • 100% of last year's liability • 90% of this year's estimated liability • 105% of the liability from two years ago (if you pay by direct debit)

Late filing can lead to surcharges, and late payment adds interest. If you think you might miss a deadline, contact us early so we can help you avoid or reduce penalties. This page gives general information only. Revenue confirms some dates each year, so please contact RK & Associates for advice on your own situation.