Tax filing deadlines – find out what’s due from August to December 2025.

Staying on top of HMRC deadlines is essential to avoid penalties and keep your business compliant. Between August and December 2025, there are a number of important dates to note covering corporation tax, PAYE, VAT, CIS, Self Assessment and inheritance tax.

Use this guide to plan ahead and make sure all submissions and payments are made on time.

August

Date	Description
1 August	Corporation tax due for accounting periods ended 31 October 2024 (where not payable by instalments)
2 August	P46 (car) forms due for quarter ended 5 July 2025 (if 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/quarter ended 30 June 2025. MTD for Income Tax volunteers only: – Quarterly return due for period 6 April – 5 July 2025 (non-calendar quarter). – Quarterly return due for period 6 April – 30 June 2025 (calendar quarter election).
14 August	Corporation tax instalment payments due for large companies: For the year ended 30 April 2025 – instalment 4 For the year ended 31 July 2025 – instalment 3 For the year ended 31 October 2025 – instalment 2 For the year ended 31 January 2026 – instalment 1 Corporation tax instalment payments due for very large companies: For the year ended 31 August 2025 – instalment 4 For the year ended 30 November 2025 – instalment 3 For the year ended 28 February 2026 – instalment 2 For the 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 – PAYE, NICs, student loan deductions & CIS deductions due (non-electronic)
22 August	PAYE, NICs, student loan deductions & CIS deductions due (electronic)
31 August	– Corporation tax return due for accounting periods ended 31 August 2024. – Deadline to amend returns for accounting periods ended 31 August 2023. – VAT partial exemption annual adjustments year ended 31 May 2025. – Inheritance tax due for deaths & chargeable transfers in February 2025.

September

Date	Description
1 September	– Corporation tax due for accounting periods ended 30 November 2024 (not by instalments). – HMRC review advisory fuel rates for company cars.
7 September	VAT returns and payments due for month/quarter ended 31 July 2025.
14 September	Corporation tax instalment payments due for large companies: For the year ended 31 May 2025 – instalment 4 For the year ended 31 August 2025 – instalment 3 For the year ended 30 November 2025 – instalment 2 For the year ended 28 February 2026 – instalment 1 Corporation tax instalment payments due for very large companies: For the year ended 30 September 2025 – instalment 4 For the year ended 31 December 2025 – instalment 3 For the year ended 31 March 2026 – instalment 2 For the year ended 30 June 2026 – instalment 1
19 September	– PAYE, NICs, student loan deductions & CIS deductions due (non-electronic). – CIS returns due for month ended 5 September 2025. – EPS due for month ended 5 September 2025.
20 September	PAYE, NICs, student loan deductions & CIS deductions due (electronic).
30 September	– Corporation tax return due for accounting periods ended 30 September 2024. – Deadline for amending returns for accounting periods ended 30 September 2023. – Inheritance tax due for deaths and chargeable lifetime transfers in March 2025.

October

Date	Description
1 October	Corporation tax due for accounting periods ended 31 December 2024 (not by instalments).
5 October	Deadline for registering for Self Assessment for 2024–25.
7 October	VAT returns and payments due for month/quarter ended 31 August 2025.
14 October	Corporation tax instalment payments due for large companies: For the year ended 30 June 2025 – instalment 4 For the year ended 30 September 2025 – instalment 3 For the year ended 31 December 2025 – instalment 2 For the year ended 31 March 2026 – instalment 1 Corporation tax instalment payments due for very large companies: For the year ended 31 October 2025 – instalment 4 For the year ended 31 January 2026 – instalment 3 For the year ended 30 April 2026 – instalment 2 For the year ended 31 July 2026 – instalment 1
18 October	Tax & Class 1B NICs on PAYE settlement agreements (PSA) due for 2024–25 (non-electronic). PAYE, NICs, student loan deductions & CIS deductions due (non-electronic).
19 October	– CIS returns due for month ended 5 October 2025. – EPS due for month ended 5 October 2025.
22 October	– PSA payments due for 2024–25 (electronic). – PAYE, NICs, student loan deductions & CIS deductions due (electronic).
30 October	Returns/payments due by tenants & agents for rents to non-resident landlords for quarter ended 30 September 2025.
31 October	– Paper personal, trustee & partnership tax returns due for 2024–25. – Corporation tax return due for accounting periods ended 31 October 2024. – Deadline for amending returns for accounting periods ended 31 October 2023. – Plastic packaging tax returns & payments due for quarter ended 30 September 2025. – Inheritance tax due for deaths/chargeable transfers in April 2024.

November

Date	Description
1 November	Corporation tax due for accounting periods ended 31 January 2025 (not by instalments).
2 November	P46 (car) forms due for quarter ended 5 October 2025.
5 November	– Employment intermediary reports due for quarter ended 5 October 2025. – Deadline for amending intermediary reports for quarter ended 5 July 2025.
7 November	– VAT returns and payments due for month/quarter ended 30 September 2025. – Only applicable to taxpayers who have voluntarily signed up for MTD for ITSA: Quarterly returns due for period 6 April – 5 October 2025 (non-calendar) or 6 April – 30 September 2025 (calendar quarter election).
14 November	Corporation tax instalment payments due for large companies: For the year ended 31 July 2025 – instalment 4 For the year ended 31 October 2025 – instalment 3 For the year ended 31 January 2026 – instalment 2 For the year ended 30 April 2026 – instalment 1 Corporation tax instalment payments due for very large companies: For the year ended 30 November 2025 – instalment 4 For the year ended 28 February 2026 – instalment 3 For the year ended 31 May 2026 – instalment 2 For the year ended 31 August 2026 – instalment 1
19 November	– CIS returns due for month ended 5 November 2025. – EPS due for month ended 5 November 2025. – PAYE, NICs, student loan deductions & CIS deductions due (non-electronic).
22 November	PAYE, NICs, student loan deductions & CIS deductions due (electronic).
30 November	– Corporation tax return due for accounting periods ended 30 November 2024. – Deadline for amending returns for accounting periods ended 30 November 2023. – Inheritance tax due for deaths and chargeable lifetime transfers in May 2025.

December

Date	Description
1 December	– Corporation tax due for accounting periods ended 29 February 2025 (not by instalments). – HMRC review advisory fuel rates for company cars.
7 December	VAT returns and payments due for month/quarter ended 31 October 2025.
14 December	Corporation tax instalment payments due for large companies: For the year ended 31 August 2025 – instalment 4 For the year ended 30 November 2025 – instalment 3 For the year ended 28 February 2026 – instalment 2 For the year ended 31 May 2026 – instalment 1 Corporation tax instalment payments due for very large companies: For the year ended 31 December 2025 – instalment 4 For the year ended 31 March 2026 – instalment 3 For the year ended 30 June 2026 – instalment 2 For the year ended 30 September 2026 – instalment 1
19 December	– CIS returns due for month ended 5 December 2025. – EPS due for month ended 5 December 2025. – PAYE, NICs, student loan deductions & CIS deductions due (non-electronic).
20 December	PAYE, NICs, student loan deductions & CIS deductions due (electronic).
30 December	Online personal tax return due for 2024–25 (if taxpayer wants underpayment below £3,000 collected through PAYE coding).
31 December	– Corporation tax return due for accounting periods ended 31 December 2024. – Deadline for amending returns for accounting periods ended 31 December 2023. – Inheritance tax due for deaths and chargeable lifetime transfers in June 2025.