30 December Deadline to Pay Tax Through Your PAYE Code
If you owe less than £3,000 and file by 30 December, you can spread your Self Assessment bill across next year's salary. This option has now passed for 2024/25.
If you're employed alongside your self-employment or rental income, you may have the option to pay your Self Assessment tax bill through your PAYE tax code — spreading it across your salary throughout the following tax year.
The 30 December Deadline
To use this option for the 2024/25 tax year, you needed to:
- File your Self Assessment return by 30 December 2025
- Owe less than £3,000 in tax
- Already be paying tax through PAYE (employed or receiving a pension)
This deadline has now passed. If you missed it, you'll need to pay your tax bill directly by 31 January 2026.
Why This Matters
Paying through your tax code means:
- No lump sum payment required
- Tax is deducted automatically from your wages each month
- Easier budgeting for smaller tax bills
For those with side income under £3,000 in tax, this can be a simpler way to manage payments.
What to Do Now
If you missed the 30 December deadline:
- File your return before 31 January 2026 to avoid late filing penalties
- Pay any tax owed by the same date
- Consider a payment plan if you can't pay in full — HMRC offers "Time to Pay" arrangements for bills under £30,000
For Next Year
Mark 30 December 2026 in your calendar if you want to use the PAYE code option for the 2025/26 tax year. Filing early gives you this flexibility.
Child Benefit Update
If you only need to file Self Assessment to pay the High Income Child Benefit Charge, you can now opt out and pay through PAYE instead. Check GOV.UK for eligibility.
Information accurate as of 30 December 2025. Verify current details on GOV.UK.
Official Sources
- Festive filers sleigh their Self Assessment returns - GOV.UK
- Pay your Self Assessment tax bill - GOV.UK
- Self Assessment tax returns - GOV.UK