January 2026

1 January

Corporation tax due for accounting periods ended 31 March 2025 where not payable by instalments

7 January

VAT returns and payments due for month or quarter ended 30 November 2025

14 January

Corporation tax instalment payments due for large companies as follows:

• Year ended 30 September 2025 – instalment 4
• Year ended 31 December 2025 – instalment 3
• Year ended 31 March 2026 – instalment 2
• Year ended 30 June 2026 – instalment 1

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

• Year ended 31 January 2026 – instalment 4
• Year ended 30 April 2026– instalment 3
• Year ended 31 July 2026– instalment 2
• Year ended 31 October 2026– instalment 1

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