December

1 December 2025

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 as follows:

• Year ended 31 August 2025 – instalment 4

• Year ended 30 November 2025 – instalment 3

• Year ended 28 February 2026 – instalment 2

• Year ended 31 May 2026 – instalment 1