At MaxPro Accountants we enjoy reminder you and keeping you up to date with the latest tax news and information. So here is a timely reminder of the various filing deadlines for HMRC
September
1st:
Corporation tax (CT) due for accounting periods ending November 30, 2024, if not payable by instalments. HMRC also reviews advisory fuel rates for company cars.
7th:
VAT returns and payments due for the month or quarter ending July 31, 2025.
14th
Large Companies: CT instalment payments are due.
Very Large Companies: CT instalment payments are due.
19th:
PAYE, NICs, student loan deductions, and CIS deductions are due for the month ending September 5, 2025 (for non-electronic payments). CIS returns and EPS are also due.
20th:
PAYE, NICs, student loan deductions, and CIS deductions are due for the month ending September 5, 2025 (for electronic payments).
30th:
CT return due for accounting periods ending September 30, 2024.
Deadline to amend CT returns for periods ending September 30, 2023.
Inheritance tax due for deaths and chargeable lifetime transfers in March 2025.
October
1st:
CT due for accounting periods ending December 31, 2024, if not payable by instalments.
5th
Deadline to register for Self-Assessment for the 2024-25 tax year.
7th:
VAT returns and payments due for the month or quarter ending August 31, 2025.
14th:
Large Companies: CT instalment payments are due.
Very Large Companies: CT instalment payments and CT61 returns are due.
18th
Tax and Class 1B NICs on PAYE settlement agreements (PSA) for 2024-25 are due (non-electronic payments). PAYE, NICs, student loan, and CIS deductions for the month ending October 5, 2025 are also due (non-electronic).
19th: CIS returns and EPS due for the month ending October 5, 2025.
22nd
Tax and Class 1B NICs on PSA for 2024-25 are due (electronic payments). PAYE, NICs, student loan, and CIS deductions for the month ending October 5, 2025 are due (electronic).
30th
Returns and payments for rent to non-resident landlords are due for the quarter ending September 30, 2025.
31st:
Paper tax returns (personal, trustee, and partnership) due for 2024-25.
CT return due for accounting periods ending October 31, 2024.
Deadline to amend CT returns for periods ending October 31, 2023.
Plastic packaging tax returns and payments are due for the quarter ending September 30, 2025.
Inheritance tax due for deaths and chargeable lifetime transfers in April 2024.
November
1st
CT due for accounting periods ending January 31, 2025, if not payable by instalments.
2nd
P46 (car) forms are due for the quarter ending October 5, 2025 (if benefits aren’t payrolled).
5th: Employment intermediary reports due for the quarter ending October 5, 2025.
7th:
VAT returns and payments due for the month or quarter ending September 30, 2025.
Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA): Quarterly returns are due.
14th:
Large Companies: CT instalment payments are due.
19th:
CIS returns, EPS, and PAYE/NICs/student loan/CIS deductions are due for the month ending November 5, 2025 (non-electronic).
22nd:
PAYE, NICs, student loan, and CIS deductions are due for the month ending November 5, 2025 (electronic).
30th: CT return due for accounting periods ending November 30, 2024.
Deadline to amend CT returns for periods ending November 30, 2023.
Inheritance tax due for deaths and chargeable lifetime transfers in May 2025.
December
1st:
CT due for accounting periods ending February 29, 2025, if not payable by instalments. HMRC also reviews advisory fuel rates.
7th:
VAT returns and payments due for the month or quarter ending October 31, 2025.
14th:
Large Companies: CT instalment payments are due
Very Large Companies: CT instalment payments are due.
19th:
CIS returns, EPS, and PAYE/NICs/student loan/CIS deductions are due for the month ending December 5, 2025 (non-electronic).
20th:
PAYE, NICs, student loan, and CIS deductions are due for the month ending December 5, 2025 (electronic).
30th:
Deadline to submit an online personal tax return for 2024-25 if you want HMRC to collect tax underpayments (under £3,000) through your PAYE code.
31st:
CT return due for accounting periods ending December 31, 2024.
Deadline to amend CT returns for periods ending December 31, 2023.
Inheritance tax due for deaths and chargeable lifetime transfers in June 2025.
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