Key information
The filing and payment deadline for Self Assessment returns is 31 January following the end of the tax year. Payments on Account are due on 31 January and 31 July.
If you worked as a subcontractor at any point in the tax year (6 April – 5 April) and the contractor deducted tax under CIS (20% or 30%), you should have received CIS statements confirming those deductions. Please send these to us as well.
If you were also employed during the tax year, please send us the relevant documents (P60, P45, P11D, statement of earnings, etc.) so we can combine both sources of income correctly.
Personal Allowance and tax bands
Self-employed people also have a tax-free Personal Allowance each year. It changes from year to year; for 2025/26 it is £12,570. You pay no tax on income below this — but if you have other income, your total earnings count. Above the Personal Allowance, these rates apply:
- £12,570 – £50,270: 20%
- £50,271 – £125,140: 40%
- Over £125,141: 45%