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A blog about public financial management: the fine art of managing public money to deliver vital services to the public. It involves budgeting, accounting, controlling, auditing, reporting, policy-making and decision-taking.

April 06, 2020

Why does the UK’s tax year begin on 6 April?

April 06, 2020/ Gary Bandy

Historically, in Britain taxes were due on the first day of the year, which was 25 March (Lady Day). When Britain (and its empire) moved from the Julian calendar to the Gregorian calendar in 1752 it was necessary to ‘lose’ 11 days so that 2 September 1752 was followed by 14 September 1752. Taxpayers did not want to have to pay their taxes 11 days early, as they saw it, and so the first day of the tax year moved from 25 March to 5 April.

Then, in 1800 another was lost when compared with the Julian calendar because in the Gregorian calendar 1800 was not a leap year and so the first day of the tax year became 6 April.

Another day was ‘lost’ from the calendar in 1900 but this time the British government did not change the dates of the tax year and it has remained the same ever since.