NHS Podiatrist 
for my sins.
Footfile (one of the long handled emergy style ones will do the job, I've heard the Soap and Glory ones are good)
Dry file (put a towel down or balance your foot on the loo ) to buff off dry skin, especially the heels. It'll come off in a fine powder. You;ll need to do this a couple/ three times a week.
Warm soak, 15 minutes or so
Flexitol Heel Balm ,or there;s Palmers Heel Balm stick in Primark , CCS cream, Aldis sell a Urea foot cream or , in a emergency Vaseline.
If you use a cream with Urea apply to damp skin, the urea helps to absorb moisture.
Make sure you don't put cream between the toes. You can rub some round the nails and cuticles.
Put a pair of old cotton socks on overnight.
Do this a couple of times a week.
(Be careful next day when you have a shower, I slipped a bit in the shower and stubbed me toe. Ouch)