Key dates including non-payrolled expenses, benefits in kind and P11D reporting
July 2025
1 July
Corporation tax due for accounting periods ended 30 September 2024 where not payable by instalments
5 July
Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2024–25
Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2025
6 July
P11Ds and P11D(b) for 2024–25 due to be submitted to HMRC and copies of P11Ds to be provided to employees
Latest date for making good non-payrolled benefits provided in 2024–25
Employment-related securities (ERS) return deadline for 2024–25
Deadline for reporting termination payments and benefits where a cash and benefits package exceeded £30,000 in 2024–25
7 July
VAT returns and payments due for month or quarter ended 31 May 2025
14 July
Corporation tax instalment payments due for large companies:
• Year ended 31 March 2025 – instalment 4
• Year ended 30 June 2025 – instalment 3
• Year ended 30 September 2025 – instalment 2
• Year ended 31 December 2025 – instalment 1
Corporation tax instalment payments due for very large companies:
• Year ended 31 July 2025 – instalment 4
• Year ended 31 October 2025 – instalment 3
• Year ended 31 January 2026 – instalment 2
• Year ended 30 April 2026 – instalment 1
CT61 returns and payments due for quarter ended 30 June 2025
19 July
CIS returns due for month ended 5 July 2025
EPS due for month ended 5 July 2025 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2025 paid non electronically
Class 1A NIC due for 2024–25 paid non electronically
22 July
PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2025 paid electronically
Class 1A NIC due for 2024–25 paid electronically
30 July
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2025
31 July
Personal and trustee second self-assessment payments on account due for 2024–25
Corporation tax return due for accounting periods ended 31 July 2024
Deadline for amending corporation tax returns for accounting periods ended 31 July 2023
VAT partial exemption annual adjustments for year ended 30 April 2025 to be included in this quarter’s returns (if not included in return for quarter ended 30 April 2025)
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 May 2025
Plastic packaging tax returns and payments due for quarter ended 30 June 2025
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in January 2025
Deadline for notifying pension scheme administrator to pay all or some of annual allowance charge for 2023–24
August
1 August
Corporation tax due for accounting periods ended 31 October 2024 where not payable by instalments
2 August
P46 (car) forms due for the quarter ended 5 July 2025 (where benefits not payrolled)
5 August
Employment intermediary reports due for quarter ended 5 July 2025
Deadline for amending employment intermediary reports for quarter ended 5 April 2025
7 August
VAT returns and payments due for month or quarter ended 30 June 2025
Only relevant for taxpayers who have voluntarily signed up for Making Tax Digital for Income Tax Self Assessment (MTD for ITSA):
• MTD for ITSA: Quarterly return due, covering the 20025–26 tax year to date – ie, period from 6 April 2025 to 5 July 2025 (for taxpayers who have not made a calendar quarter election).
• MTD for ITSA: Quarterly return due for taxpayers who have made a calendar quarter election. For the first tax year for which the calendar quarters election has effect, this quarterly return will cover the period from 6 April 2025 to 30 June 2025 (for subsequent tax years, it will cover the period from 1 April 2025 to 30 June 2025)
14 August
Corporation tax instalment payments due for large companies as follows:
• Year ended 30 April 2025 – instalment 4
• Year ended 31 July 2025 – instalment 3
• Year ended 31 October 2025 – instalment 2
• Year ended 31 January 2026 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
• Year ended 31 August 2025 – instalment 4
• Year ended 30 November 2025 – instalment 3
• Year ended 28 February 2026 – instalment 2
• Year ended 31 May 2026 – instalment 1
19 August
CIS returns due for month ended 5 August 2025
EPS due for month ended 5 August 2025 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2025 paid non electronically
22 August
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2025 paid electronically
31 August
Corporation tax return due for accounting periods ended 31 August 2024
Deadline for amending corporation tax returns for accounting periods ended 31 August 2023
VAT partial exemption annual adjustments for year ended 31 May 2025 to be included in this quarter’s returns (if not included in return for quarter ended 31 May 2025)
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in February 2025
September
1 September
Corporation tax due for accounting periods ended 30 November 2024 where not payable by instalments
HMRC review advisory fuel rates for company cars
7 September
VAT returns and payments due for month or quarter ended 31 July 2025
14 September
Corporation tax instalment payments due for large companies as follows:
• Year ended 31 May 2025 – instalment 4
• Year ended 31 August 2025 – instalment 3
• Year ended 30 November 2025 – instalment 2
• Year ended 28 February 2026 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
• Year ended 30 September 2025 – instalment 4
• Year ended 31 December 2025 – instalment 3
• Year ended 31 March 2026 – instalment 2
• Year ended 30 June 2026 – instalment 1
19 September
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 September 2025 paid non electronically
CIS returns due for month ended 5 September 2025
EPS due for month ended 5 September 2025 so HMRC can apply a reduction on what is owed from FPS
20 September
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 September 2025 paid electronically
30 September
Corporation tax return due for accounting periods ended 30 September 2024
Deadline for amending corporation tax returns for accounting periods ended 30 September 2023
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in March 2025
October
1 October
Corporation tax due for accounting periods ended 31 December 2024 where not payable by instalments
5 October
Deadline for registering for self assessment for 2024–25 to notify HMRC of chargeability to income tax and/or capital gains tax
7 October
VAT returns and payments due for month or quarter ended 31 August 2025
14 October
Corporation tax instalment payments due for large companies as follows:
• Year ended 30 June 2025 – instalment 4
• Year ended 30 September 2025 – instalment 3
• Year ended 31 December 2025 – instalment 2
• Year ended 31 March 2026 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
• Year ended 31 October 2025 – instalment 4
• Year ended 31 January 2026 – instalment 3
• Year ended 30 April 2026 – instalment 2
• Year ended 31 July 2026 – instalment 1
CT61 returns and payments due for quarter ended 30 September 2025
18 October
Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2024–25 paid non electronically
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2025 paid non-electronically
19 October
CIS returns due for month ended 5 October 2025
EPS due for month ended 5 October 2025 so HMRC can apply a reduction on what is owed from FPS
22 October
Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2024–25 paid electronically
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2025 paid electronically
30 October
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 September 2025
31 October
Paper personal, trustee and partnership tax returns due for 2024–25
Corporation tax return due for accounting periods ended 31 October 2024
Deadline for amending corporation tax returns for accounting periods ended 31 October 2023
Plastic packaging tax returns and payments due for quarter ended 30 September 2025
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in April 2024
November
1 November
Corporation tax due for accounting periods ended 31 January 2025 where not payable by instalments
2 November
P46 (car) forms due for the quarter ended 5 October 2025 (where benefits not payrolled)
5 November
Employment intermediary reports due for quarter ended 5 October 2025
Deadline for amending employment intermediary reports for quarter ended 5 July 2025
7 November
VAT returns and payments due for month or quarter ended 30 September 2025
Only relevant for taxpayers who have voluntarily signed up for Making Tax Digital for Income Tax Self Assessment (MTD for ITSA):
• MTD for ITSA: Quarterly return due, covering the cumulative tax year to date – ie, period from 6 April to 5 October 2025 (for taxpayers who have not made a calendar quarter election).
• MTD for ITSA: Quarterly return due for taxpayers who have made a calendar quarter election. For the first tax year for which the election has effect, this quarterly return will cover the period from 6 April to 30 September 2025 (for subsequent tax years, it will cover the period from 1 April to 30 September)
14 November
Corporation tax instalment payments due for large companies as follows:
• Year ended 31 July 2025 – instalment 4
• Year ended 31 October 2025 – instalment 3
• Year ended 31 January 2026 – instalment 2
• Year ended 30 April 2026 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
• Year ended 30 November 2025– instalment 4
• Year ended 28 February 2026 – instalment 3
• Year ended 31 May 2026 – instalment 2
• Year ended 31 August 2026 – instalment 1
19 November 2025
CIS returns due for month ended 5 November 2025
EPS due for month ended 5 November 2025 so HMRC can apply a reduction on what is owed from FPS
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 November 2025 paid non-electronically
22 November 2025
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 November 2025 paid electronically
30 November 2025
Corporation tax return due for accounting periods ended 30 November 2024
Deadline for amending corporation tax returns for accounting periods ended 30 November 2023
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in May 2025
December
1 December
Corporation tax due for accounting periods ended 29 February 2025 where not payable by instalments
HMRC review advisory fuel rates for company cars
7 December
VAT returns and payments due for month or quarter ended 31 October 2025
14 December
Corporation tax instalment payments due for large companies as follows:
• Year ended 31 August 2025 – instalment 4
• Year ended 30 November 2025 – instalment 3
• Year ended 28 February 2026 – instalment 2
• Year ended 31 May 2026 – instalment 1
Corporation tax instalment payments due for very large companies as follows:
• Year ended 31 December 2025 – instalment 4
• Year ended 31 March 2026 – instalment 3
• Year ended 30 June 2026 – instalment 2
• Year ended 30 September 2026 – instalment 1
19 December
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2025 paid non electronically
CIS returns due for month ended 5 December 2025
EPS due for month ended 5 December 2025 so HMRC can apply a reduction on what is owed from FPS
20 December
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2025 paid electronically
30 December
Submit online personal tax return for 2024–25 if taxpayer wants HMRC to collect tax underpayment (below £3,000) through PAYE coding
31 December
Corporation tax return due for accounting periods ended 31 December 2024
Deadline for amending corporation tax returns for accounting periods ended 31 December 2023
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in June 2025
Source: https://www.accountancydaily.co/tax-filing-deadlines-jul-dec-2025
