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.
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.
19 October
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.
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.
