In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end.

Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

May 2025

• 22 May 2025 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 May 2025 – P60s to be given to all employees.
• 31 May 2025 – Deadline for filing of accounts with Companies House for accounting periods ended 31 August 2024.
• 31 May 2025 – Corporation Tax returns due for accounting periods ended 31 May 2024.

June 2025

• 1 June 2025 – New Advisory Fuel Rates (AFR) applies for company car users.
• 1 June 2025 – Deadline to confirm employees’ payrolled benefit information.
• 7 June 2025 – VAT returns and payments due for Accounting Quarter period ending 30 April.
• 22 June 2025 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 June 2025 – Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2024.
• 30 June 2025 – Corporation Tax returns due for accounting periods ended 30 June 2024.

July 2025

• 5 July 2025 – PAYE Settlement Agreements (PSAs) for 2024/25 must be agreed with HMRC.
• 6 July 2025 – Close companies providing beneficial loans to a director must elect for all loans to be treated as a single loan by this date to calculate benefits in kind.
• 6 July 2025 – Copies of 2024/25 P11d documents should be issued to employees and forms submitted to HMRC.
• 7 July 2025 – VAT returns and payments due for Accounting Quarter period ending 31 May.
• 22 July 2025 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, as well as Class 1A NIC owed on expenses or benefits.
• 31 July 2025 - Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2024.
• 31 July 2025 – The second payment on account for the 2024/25 tax year is due.
• 31 July 2025 – Corporation Tax returns due for accounting periods ended 31 July 2024.

August 2025

• 1 August 2025 – Taxpayers who have not paid remaining tax liabilities face a further five per cent penalty, in addition to the five per cent penalty suffered on amounts outstanding on 1 March 2025.
• 2 August 2025 – Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
• 7 August 2025 – VAT returns and payments due for Accounting Quarter period ending 30 June.
• 22 August 2025 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 August 2025 – Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2024.
• 31 August 2025 – Corporation Tax returns due for accounting periods ended 31 August 2024.

September 2025

• 1 September 2025 - New Advisory Fuel Rates (AFR) applies for company car users.
• 7 September 2025 - VAT returns and payments due for Accounting Quarter period ending 30 July.
• 22 September 2025 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 September 2025 - Corporation Tax returns due for accounting periods ended 30 September 2024.
• 30 September 2025 - Deadline for filing of accounts with Companies House for accounting periods ended 31 December 2024.
• 30 September 2025 - Corporation Tax returns due for accounting periods ended 30 September 2024.

October 2025

• 1 October 2025 - Companies bidding for Government contracts exceeding £5 million per year will be excluded from the procurement process if they fail to pay their suppliers within an average of 45 days from this date.
• 5 October 2025 - Deadline to notify HMRC of your potential liability for tax and National Insurance Contributions for the 2024-25 tax year. This requirement applies to businesses that started during the tax year, with notification due by 5 October following its end.
• 5 October 2025 - Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2025/26 if you have not notified them previously.
• 7 October 2025 - VAT returns and payments due for Accounting Quarter period ending 31 August.
• 22 October 2025 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
• 31 October 2025 - Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
• 31 October 2025 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2025.
• 31 October 2025 - Corporation Tax returns due for accounting periods ended 31 October 2024.

November 2025

• 1 November 2025 - The Energy Profits Levy (EPL) rate will rise by 3 percentage points to 38 per cent, the investment allowance will be abolished, and the rate of the decarbonisation allowance will be set at 66% so its cash value is maintained.
• 2 November 2025 - Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
• 7 November 2025 - VAT returns and payments due for Accounting Quarter period ending 30 September.
• 22 November 2025 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 November 2025 - Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2025.
• 30 November 2025 - Corporation Tax returns due for accounting periods ended 30 November 2024.

December 2025

• 7 December 2025 - VAT returns and payments due for Accounting Quarter period ending 31 October.
• 22 December 2025 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 December 2025 - Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
• 31 December 2025 - Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2025.
• 31 December 2025 - Corporation Tax returns due for accounting periods ended 31 December 2024.

January 2026

• 7 January 2026 - VAT returns and payments due for Accounting Quarter period ending 30 November.
• 20 January 2026 - Deadline for VAT MOSS return and payment for the quarter ended 31 December.
• 22 January 2026 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 January 2026 - Deadline for paying Self-Assessment balancing payment and capital gains tax for tax year ended 5 April 2025.
• 31 January 2026- Deadline for the first payment on Self-Assessment account for 2025/26.
• 31 January 2026 - Final online deadline for Self-Assessment tax return.
• 31 January 2026 - Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2025.
• 31 January 2026 - Corporation Tax returns due for accounting periods ended 31 January 2025.

February 2026

• 2 February 2026 - Forms P46(Car) for the quarter ended 5 January (where benefits are not payrolled) to reach HMRC.
• 7 February 2026 - VAT returns and payments due for Accounting Quarter period ending 31 December.
• 22 February 2026 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 28 February 2026 - Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2025.
• 28 February 2026 - Corporation Tax returns due for accounting periods ended 28 February 2025.

March 2026

• 7 March 2026 - VAT returns and payments due for Accounting Quarter period ending 31 January.
• 22 March 2026 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 March 2026 - Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2025.
• 31 March 2026 - Corporation Tax returns due for accounting periods ended 31 March 2025.

April 2026

• 1 April 2026 - Use of software to report Benefits in Kind will become mandatory, applying to Class 1A National Insurance Contributions and Income Tax.
• 1 April 2026 - Carried interest will be taxed fully within the Income Tax framework, with bespoke rules to reflect its unique characteristics.
• 1 April 2026 - The Government will reform Agricultural Property Relief and Business Property Relief. Alongside the existing nil-rate bands and exemptions, a 100 per cent relief will apply to the first £1 million of combined agricultural and business assets, helping to safeguard family farms and businesses. A 50 per cent relief will apply to assets above this threshold.
• 1 April 2026 - The Government will raise the Universal Credit standard allowance for both new and existing claimants by more than the rate of inflation from April 2026, with increases reaching Consumer Prices Index (CPI) plus 5% from April 2029.
• 5 April 2026 - Last day of the tax year and the deadline for claiming tax refunds.
• 5 April 2026 - Employer NICs relief for veterans ends (this is currently under review by the Government and may change).
• 6 April 2026 - First day of the new tax year.
• 6 April 2026 - CGT rates for Business Asset Disposal Relief and Investors’ Relief will rise to match the main lower rate of 18%.
• 19 April 2026 - Employers must make a final RTI payroll report for 2025/26.
• 22 April 2026 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 April 2026 - Deadline for filing of accounts with Companies House for accounting periods ended 30 July 2025.
• 30 April 2026 - Corporation Tax returns due for accounting periods ended 30 April 2025.

May 2026

• 3 May 2026 - Printed forms P46(Car) for the quarter ended 5 April (where benefits are not payrolled) to reach HMRC.
• 5 May 2026 - Deadline for a 2025/26 tax credits claim to be backdated to 6 April 2025.
• 7 May 2026 - VAT returns and payments due for Accounting Quarter period ending 31 March.
• 22 May 2026 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 May 2026 - P60s to be given to all employees.
• 31 May 2026 - Deadline for filing of accounts with Companies House for accounting periods ended 30 August 2025.
• 31 May 2026 - Corporation Tax returns due for accounting periods ended 31 May 2025.