Income Tax Deadline for Sole Traders & Self-Assessed Individuals - Checklist Before 19th November 2025

If you’re a sole trader, a company director with non-PAYE income, or part of a business partnership, your income tax return for 2024 is due by 19th November 2025 (extended ROS deadline).

This applies if you’re in the self-assessment system and earn income outside of PAYE.

This deadline includes:

• Filing your 2024 Income Tax Return (Form 11)
• Paying any balance of tax owed for 2024
• Paying preliminary tax for 2025

Missing this deadline can result in penalties and interest, so use this checklist to stay on track.

1. Prepare Your Income & Expense Records for 2024

Gather all records relating to your 2024 activity, including:

• Sales and invoice records
• Business expenses (receipts, bank statements, mileage logs)
• Mortgage statements on your private principal residence (for claiming eligible reliefs) Rental income and related expenses
• College fees for children (if eligible for tuition fees credit)
• Pension contributions
• Medical expenses and other personal tax credits

2. Review Allowable Expenses

Make sure you claim all deductions you’re entitled to:

• Business travel and mileage
• Phone/internet used for business
• Home office expenses (portion of rent, electricity, etc.)
• Professional fees (accountants, solicitors)
• Equipment or tools
• Training or CPD costs

  3. Consider Pension Contributions (Deadline 31st October 2025)

  You can make personal pension contributions up until 31st October 2025 and still get tax relief against your 2024 income.

• This applies to sole traders, partnerships, and self-employed company directors.
• Limits depend on your age and income (typically 20%-40% of earnings). A well-timed pension contribution could reduce your tax bill by thousands.

4. Pay Preliminary Tax for 2025

Alongside paying your 2024 income tax balance, you must also pay preliminary tax for 2025. You must pay:

• 100% of your 2024 liability, or
• 90% of your expected 2025 liability

*Meeting the 19th November 2025 deadline for filing your income tax return and payments is essential to avoid penalties and interest. Preparing early, keeping accurate records, and understanding your allowable expenses and reliefs will make the process much easier.

If you need assistance with your tax return, pension contributions, or any other tax-related matters, please contact one of our offices. Our team is ready to guide you and ensure you meet all your obligations with confidence.*