Tax filing deadlines: Apr to Oct 2025

Essential tax deadlines at a glance including CT61 returns and payments due for quarter ended 31 March 2025

April

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 as follows:

•  Year ended 31 December 2024 – instalment 4

•  Year ended 31 March 2025 – instalment 3

•  Year ended 30 June 2025 – instalment 2

• Year ended 30 September 2025 – instalment 1

 

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

•Year ended 30 April 2025 – instalment 4

•Year ended 31 July 2025 – instalment 3

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