Key Tax Deadlines for 2025
Don't Get Caught Out! Key Tax Deadlines for 2025: Your Month-by-Month Guide
The start of a new year often brings the daunting task of keeping track of important deadlines, especially when it comes to taxes. To help you stay organised and avoid penalties, we've compiled a comprehensive guide to the key tax deadlines for 2025 in the UK. Bookmark this page and refer back to it throughout the year!
Important Note: This list provides a general overview. We strongly recommend consulting with a qualified accountant or tax advisor for personalised advice relevant to your specific circumstances.
February 2025
1 February: Corporation Tax due for accounting periods ended 30 April 2024 (where not payable by instalments). Interest begins to accrue on unpaid self-assessment tax liability due for 2022–23.
2 February: P46 (car) forms due for the quarter ended 5 January 2025 (where benefits not payrolled).
5 February: Employment intermediary reports due for quarter ended 5 January 2025. Deadline for amending employment intermediary reports for quarter ended 5 October 2024.
7 February: VAT returns and payments due for month or quarter ended 31 December 2024.
14 February:
Corporation tax instalment payments due for large companies (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
Deadline to apply for deferment of payment of Class 1 NICs (form CA72A) for 2024–25 (may be extended to 5 April 2025 if employer agrees).
19 February: CIS returns due for month ended 5 February 2025. EPS due for month ended 5 January 2025. PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 February 2025 (paid non-electronically).
March 2025
1 March: Corporation Tax due for accounting periods ended 31 May 2024 (where not payable by instalments). HMRC reviews advisory fuel rates for company cars.
7 March: VAT returns and payments due for month or quarter ended 31 January 2025.
14 March:
Corporation tax instalment payments due for large companies (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
19 March: CIS returns due for month ended 5 March 2025. EPS due for month ended 5 March 2025. PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2025 (paid non-electronically).
22 March: PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 March 2025 (paid electronically).
31 March:
Corporation tax return due for accounting periods ended 31 March 2024. Deadline for amending corporation tax returns for accounting periods ended 31 March 2023.
Inheritance Tax due for deaths and chargeable lifetime transfers (other than on death) in September 2024.
Deadline for amending ATED return for the year ended 31 March 2024.
April 2025
1 April: Financial year 2025 begins.
5 April: Tax year 2024–25 ends. Last date to register to payroll benefits in kind for 2025–26.
6 April: Tax year 2025–26 begins.
7 April: VAT returns and payments due for month or quarter ended 28 February 2025.
14 April:
Corporation tax instalment payments due for large companies (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
CT61 returns and payments due for quarter ended 31 March 2025.
19 April: CIS returns due for month ended 5 April 2025. EPS due for month ended 5 April 2025. PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2025 (paid non-electronically).
22 April: PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 April 2025 (paid electronically).
28 April: Plastic packaging tax returns and payments due for quarter ended 31 March 2025.
30 April:
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 31 March 2025.
Corporation tax return due for accounting periods ended 30 April 2024. Deadline for amending corporation tax returns for accounting periods ended 30 April 2023.
Inheritance Tax due for deaths in October 2024. Inheritance Tax due on lifetime transfers between 6 April 2024 and 30 September 2024.
ATED returns and payments for 2025–26 due for properties held on 1 April 2025.
May 2025
1 May: Corporation Tax due for accounting periods ended 31 July 2024 (where not payable by instalments). New VAT fuel scale charge rate for VAT periods beginning on or after this date.
3 May: P46 (car) forms due for the quarter ended 5 April 2025 (where benefits not payrolled).
5 May: Employment intermediary reports due for quarter ended 5 April 2025. Deadline for amending employment intermediary reports for quarter ended 5 January 2025.
7 May: VAT payments due for month or quarter ended 31 March 2025.
14 May:
Corporation tax instalment payments due for large companies (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
CT61 returns and payments due for quarter ended 31 March 2025.
17 May: PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May 2025 (paid non-electronically).
19 May: CIS returns due for month ended 5 May 2025. EPS due for month ended 5 May 2025.
22 May: PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 May 2025 (paid electronically).
31 May:
Deadline for employers to give employees P60s for 2024–25.
Deadline for employers to give relevant employees details of payrolled benefits for 2024–25.
Corporation tax return due for accounting periods ended 31 May 2024. Deadline for amending corporation tax returns for accounting periods ended 31 May 2023.
Inheritance Tax due for deaths and chargeable lifetime transfers (other than on death) in November 2024.
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 March 2025.
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 2025
1 June: Corporation Tax due for accounting periods ended 31 August 2024 (where not payable by instalments). HMRC review advisory fuel rates for company cars.
7 June: VAT returns and payments due for month or quarter ended 30 April 2025.
14 June:
Corporation tax instalment payments due for large companies (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
19 June: CIS returns due for month ended 5 June 2025. EPS due for month ended 5 June 2025. PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2025 (paid non-electronically).
21 June: PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2025 (paid electronically).
30 June:
Corporation tax return due for accounting periods ended 30 June 2024. Deadline for amending corporation tax returns for accounting periods ended 30 June 2023.
VAT partial exemption annual adjustments for year ended 31 March 2025 to be included in this quarter’s returns (if not included in return for quarter ended 31 March 2025).
VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2025.
Inheritance Tax due for deaths and chargeable lifetime transfers (other than on death) in December 2024.
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 (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
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. 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 2025
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.
14 August:
Corporation tax instalment payments due for large companies (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
19 August: CIS returns due for month ended 5 August 2025. EPS due for month ended 5 August 2025. 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 2025
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 (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
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.
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 2025
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.
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 (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
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.
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 2025
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.
14 November:
Corporation tax instalment payments due for large companies (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
19 November: CIS returns due for month ended 5 November 2025. EPS due for month ended 5 November 2025. PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 November 2025 (paid non-electronically).
22 November: PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 November 2025 (paid electronically).
30 November:
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 2025
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 (various year-ends – see specific dates in original text).
Corporation tax instalment payments due for very large companies (various year-ends – see specific dates in original text).
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.
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.
Key Takeaways:
Corporation Tax: Numerous deadlines throughout the year, depending on your accounting period. Pay close attention to instalment payment dates for large and very large companies.
PAYE & CIS: Monthly deadlines for submissions and payments. Remember the difference between electronic and non-electronic payment dates.
VAT: Monthly, quarterly, and annual deadlines. Consider using Making Tax Digital (MTD) for VAT compliance.
Self-Assessment: Register by 5th October if you need to file a return. Remember the paper return deadline is 31st October, and the online deadline is in January 2026.
Tips for Staying Organised:
Use a Calendar or Task Management System: Schedule reminders for each relevant deadline.
Maintain Accurate Records: Keep detailed records of income, expenses, and any tax-related information.
Consider Cloud Accounting Software: Simplify your bookkeeping and track deadlines effectively.
Don't Wait Until the Last Minute: Procrastination can lead to errors and missed deadlines.
