DECEMBER 2025

1 December 2025

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. 

2026

JANUARY 2026 

1 January (Thursday)

(deadline is a public holiday: plan accordingly)

Corporation tax due for accounting periods ended 31 March 2025 where not payable by instalments. 

7 January

VAT returns and payments due for month or quarter ended 30 November 2025. 

14 January

Corporation tax instalment payments due for 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.

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 January 2026 – instalment 4;
• Year ended 30 April 2026– instalment 3;
• Year ended 31 July 2026– instalment 2;
• Year ended 31 October 2026– instalment 1.             

CT61 returns and payments for income tax on company payments due for quarter ended 31 December 2025. 

19 January

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 January 2026 paid non-electronically.

CIS returns due for month ended 5 January 2026.

EPS due for month ended 5 January 2026 so HMRC can apply a reduction on what is owed from FPS.             

22 January

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 January 2026 paid electronically. 

30 January     

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 December 2025.             

31 January (Saturday)

(deadline falls on a weekend: plan accordingly)  

Online personal, trustee and partnership tax returns due for 2024–25.

Personal and trustee self-assessment balancing payments, and any Class 2 NICs and capital gains tax, due for 2024–25.

Personal and trustee first self-assessment payments on account due for 2025–26.

Last date for submitting online 2023–24 personal, trustee and partnership tax returns to avoid 12-month penalty.

Deadline for amending 2023–24 personal, trustee and partnership tax returns.

Deadline for trusts and estates, with a tax liability for the first time in 2024–25, to register with HMRC’s Trusts Registration Service and for others to update for changes.

Corporation tax return due for accounting periods ended 31 January 2025.

Deadline for amending corporation tax returns for accounting periods ended 31 January 2024.

Plastic packaging tax returns and payments due for quarter ended 31 December 2025.

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in July 2025. 

Making Tax Digital volunteers only

 

31 January

Only relevant for taxpayers who voluntarily signed up for Making Tax Digital (MTD) for Income Tax:

Due date for submission of final declaration for 2024–25 tax year

For full MTD for Income Tax deadlines in 2026-27, click here

FEBRUARY 2026

1 February 

(deadline falls on weekend: plan accordingly)

Corporation tax due for accounting periods ended 30 April 2025 where not payable by instalments.

Interest begins to accrue on any unpaid self-assessment tax liability due for 2024–25.             

2 February

P46 (car) forms due for the quarter ended 5 January 2026 (where benefits not payrolled).             

5 February

Employment intermediary reports due for quarter ended 5 January 2026.

Deadline for amending employment intermediary reports for quarter ended 5 October 2025.             

7 February (Saturday) (note that deadline falls on weekend: plan accordingly)  

VAT returns and payments due for month or quarter ended 31 December 2025.             

14 February (Saturday) (note that deadline falls on weekend: plan accordingly)

Corporation tax instalment payments due for 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.

Corporation tax instalment payments due for very large companies as follows:

• Year ended 28 February 2026 – instalment 4;
• Year ended 31 May 2026 – instalment 3;
• Year ended 31 August 2026 instalment 2;
• Year ended 30 November 2026 – instalment 1.             

Deadline to apply for deferment of payment of Class 1 NICs (form CA72A) for 2025–26 (may be extended to 5 April 2026 if employer agrees).             

19 February  

CIS returns due for month ended 5 February 2026.

EPS due for month ended 5 February 2026 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 February 2026 paid non electronically.    

22 February (Sunday)

(deadline falls on a weekend: plan accordingly)

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2026 paid electronically.       

28 February (Saturday)

(deadline falls on a weekend: plan accordingly)  

Corporation tax return due for accounting periods ended 28 February 2025.

Deadline for amending corporation tax returns for accounting periods ended 28 February 2024.

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in August 2025. 

MARCH 2026

1 March (Sunday)

(deadline falls on a weekend: plan accordingly)             

Corporation tax due for accounting periods ended 31 May 2025 where not payable by instalments.

HMRC review advisory fuel rates for company cars .             

7 March 

(deadline falls on a weekend: plan accordingly)   

VAT returns and payments due for month or quarter ended 31 January 2026.             

14 March

(deadline falls on a weekend: plan accordingly)   

Corporation tax instalment payments due for 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.

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 March 2026 – instalment 4;
• Year ended 30 June 2026 – instalment 3;
• Year ended 30 September 2026 – instalment 2;
• Year ended 31 December 2026 – instalment 1.              

19 March

CIS returns due for month ended 5 March 2026.

EPS due for month ended 5 March 2026 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 March 2026 paid non electronically.

22 March (Sunday)

(deadline falls on a weekend: plan accordingly)   

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2026 paid electronically.             

31 March

Corporation tax return due for accounting periods ended 31 March 2025.

Deadline for amending corporation tax returns for accounting periods ended 31 March 2024.

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in September 2025.

Deadline for amending ATED return for the year ended 31 March 2025. 

APRIL 2026   

1 April

Financial year 2026 begins.

Corporation tax due for accounting periods ended 30 June 2025 where not payable by instalments. 

3-6 April

Easter Bank Holiday weekend. 

5 April  (Sunday)

(deadline falls during Easter weekend: plan accordingly)

Tax year 2025–26 ends

Last date to register to payroll benefits in kind for 2026–27.             

6 April

(Easter Monday bank holiday – plan accordingly) 

Tax year 2026–27 begins.

Start keeping records using Making Tax Digital (MTD) for Income Tax software for non PAYE income over £50,000. 

7 April

VAT returns and payments due for month or quarter ended 28 February 2026.             

14 April

Corporation tax instalment payments due for 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.

Corporation tax instalment payments due for very large companies as follows:

• Year ended 30 April 2026 – instalment 4;
• Year ended 31 July 2026 – instalment 3;
• Year ended 31 October 2026 – instalment 2;
• Year ended 31 January 2027 – instalment 1.             

CT61 returns and payments due for quarter ended 31 March 2026.             

19 April (Sunday) (note that deadline falls on a weekend: plan accordingly)  

CIS returns due for month ended 5 April 2026.

EPS due for month ended 5 April 2026 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 April 2026 paid non-electronically. 

22 April

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2026 paid electronically.             

28 April            

Plastic packaging tax returns and payments due for quarter ended 31 March 2026.             

30 April

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 March 2026.

Corporation tax return due for accounting periods ended 30 April 2025.

Deadline for amending corporation tax returns for accounting periods ended 30 April 2024.

Inheritance tax due for deaths in October 2025.

Inheritance tax due on lifetime transfers between 6 April 2025 and 30 September 2025.

ATED returns and payments for 2026–27 due for properties held on 1 April 2026. 

MAY 2026        

1 May

Corporation tax due for accounting periods ended 31 July 2025 where not payable by instalments.

New VAT fuel scale charge rate for VAT periods beginning on or after this date.             

3 May  

(deadline falls on a weekend: plan accordingly)   

P46 (car) printed forms due for the quarter ended 5 April 2026 (where benefits not payrolled).             

5 May

(note that Monday 4 May is a public holiday throughout UK: plan accordingly)

Employment intermediary reports due for quarter ended 5 April 2026.

Deadline for amending employment intermediary reports for quarter ended 5 January 2026. 

7 May

VAT payments due for month or quarter ended 31 March 2026.             

14 May

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 January 2026 – instalment 4;
• Year ended 30 April 2026 – instalment 3;
• Year ended 31 July 2026 – instalment 2;
• Year ended 31 October 2026 – instalment 1.

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 May 2026 – instalment 4;
• Year ended 31 August 2026 – instalment 3;
• Year ended 30 November 2026 – instalment 2;
• Year ended 28 February 2027 – instalment 1.             

CT61 returns and payments due for quarter ended 31 March 2026             

19 May

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May 2026 paid non electronically.

CIS returns due for month ended 5 May 2026.

EPS due for month ended 5 May 2026 so HMRC can apply a reduction on what is owed from FPS.             

22 May

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May 2026 paid electronically.             

31 May

(deadline falls on a weekend: plan accordingly)   

Deadline for employers to give employees P60s for 2025–26.

Deadline for employers to give relevant employees details of payrolled benefits for 2025–26.

Corporation tax return due for accounting periods ended 31 May 2025.

Deadline for amending corporation tax returns for accounting periods ended 31 May 2024.

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in November 2025.

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 March 2026.

Final effective date for land transactions in respect of which multiple-dwellings relief from stamp duty land tax may be claimed, subject to transitional provisions. 

JUNE 2026 

     

1 June

Corporation tax due for accounting periods ended 31 August 2025 where not payable by instalments.

HMRC review advisory fuel rates for company cars.             

7 June

(deadline falls on a weekend: plan accordingly)   

VAT returns and payments due for month or quarter ended 30 April 2026.             

14 June

(deadline falls on a weekend: plan accordingly)   

Corporation tax instalment payments due for large companies as follows:

• Year ended 29 February 2026 – instalment 4;
• Year ended 31 May 2026 – instalment 3;
• Year ended 31 August 2026 – instalment 2;
• Year ended 30 November 2026 – instalment 1.

Corporation tax instalment payments due for very large companies as follows:

• Year ended 30 June 2026 – instalment 4;
• Year ended 30 September 2026 – instalment 3;
• Year ended 31 December 2026 – instalment 2;
• Year ended 31 March 2027 – instalment 1.             

19 June            

CIS returns due for month ended 5 June 2026.

EPS due for month ended 5 June 2026 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 June 2026 paid non-electronically.             

22 June

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2026 paid electronically.             

30 June            

Corporation tax return due for accounting periods ended 30 June 2025.

Deadline for amending corporation tax returns for accounting periods ended 30 June 2024.

VAT partial exemption annual adjustments for year ended 31 March 2026 to be included in this quarter’s returns (if not included in return for quarter ended 31 March 2026).

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2026.

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in December 2025. 

JULY 2026         

1 July

Corporation tax due for accounting periods ended 30 September 2025 where not payable by instalments.             

5 July

(deadline falls on a weekend: plan accordingly)

Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2025–26.

Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2026.             

6 July

P11Ds and P11D(b) for 2025–26 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 2025–26.

Employment-related securities (ERS) return deadline for 2025–26 (nil returns are required where there is a scheme registered but no reportable events have occurred during the year).

Deadline for notifying HMRC of grant of enterprise management incentive (EMI) options during 2025–26.

Deadline for reporting termination payments and benefits where a cash and benefits package exceeded £30,000 in 2025–26.             

7 July

VAT returns and payments due for month or quarter ended 31 May 2026.             

14 July

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 March 2026 – instalment 4.
• Year ended 30 June 2026 – instalment 3.
• Year ended 30 September 2026 – instalment 2.
• Year ended 31 December 2026 – instalment 1.

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 July 2026 – instalment 4;
• Year ended 31 October 2026 – instalment 3;
• Year ended 31 January 2027 – instalment 2;
• Year ended 30 April 2027 – instalment 1.             

CT61 returns and payments due for quarter ended 30 June 2026.             

19 July

(deadline falls on a weekend: plan accordingly)

CIS returns due for month ended 5 July 2026.

EPS due for month ended 5 July 2026 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 2026 paid non electronically. 

Class 1A NIC due for 2025–26 paid non electronically.             

22 July

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2026 paid electronically.

Class 1A NIC due for 2025–26 paid electronically.             

30 July             

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2026.             

31 July

Personal and trustee second self-assessment payments on account due for 2025–26.

Corporation tax return due for accounting periods ended 31 July 2025.

Deadline for amending corporation tax returns for accounting periods ended 31 July 2024.

VAT partial exemption annual adjustments for year ended 30 April 2026 to be included in this quarter’s returns (if not included in return for quarter ended 30 April 2026).

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 May 2026.

Plastic packaging tax returns and payments due for quarter ended 30 June 2026.

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in January 2026.

Deadline for notifying pension scheme administrator to pay all or some of annual allowance charge for 2024–25. 

AUGUST 2026

1 August

(deadline falls on a weekend: plan accordingly)

Corporation tax due for accounting periods ended 31 October 2025 where not payable by instalments.             

2 August

(deadline falls on a weekend: plan accordingly)

P46 (car) forms due for the quarter ended 5 July 2026 (where benefits not payrolled).             

5 August

Employment intermediary reports due for quarter ended 5 July 2026.

Deadline for amending employment intermediary reports for quarter ended 5 April 2026.             

7 August

First quarterly update for Making Tax Digital (MTD) for Income Tax for non PAYE incomes over £50,000.

VAT returns and payments due for month or quarter ended 30 June 2026.             

14 August

Corporation tax instalment payments due for large companies as follows:

• Year ended 30 April 2026 – instalment 4;
• Year ended 31 July 2026 – instalment 3;
• Year ended 31 October 2026 – instalment 2;
• Year ended 31 January 2027 – instalment 1.             

Corporation tax instalment payments due for very large companies as follows:

• Year ended 31 August 2026 – instalment 4;
• Year ended 30 November 2026 – instalment 3;
• Year ended 28 February 2027 – instalment 2;
• Year ended 31 May 2027 – instalment 1.             

19 August

CIS returns due for month ended 5 August 2026.

EPS due for month ended 5 August 2026 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 2026 paid non-electronically.             

22 August

(deadline falls on a weekend: plan accordingly)   

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2026 paid electronically.             

31 August (Bank holiday)

(deadline falls on a weekend: plan accordingly)                 

Corporation tax return due for accounting periods ended 31 August 2025.

Deadline for amending corporation tax returns for accounting periods ended 31 August 2024.

VAT partial exemption annual adjustments for year ended 31 May 2026 to be included in this quarter’s returns (if not included in return for quarter ended 31 May 2026).

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in February 2026.