1 December

Corporation tax due for accounting periods ended 28 February 2024 where not payable by instalments

HMRC reviews advisory fuel rates for company cars

7 December

VAT returns and payments due for month or quarter ended 31 October 2024

14 December

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 August 2024 – instalment 4

• Year ended 30 November 2024 – instalment 3

• Year ended 28 February 2025 – instalment 2

• Year ended 31 May 2025 – instalment 1

Corporation tax instalment payments due for very 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

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