Tax filing deadlines: Jun to Dec 2025

Key dates including VAT returns and balancing payments for those using VAT annual accounting, corporation tax return amendments and P11D reporting

1 June

Corporation tax due for accounting periods ended 31 August 2024 where not payable by instalments

HMRC review advisory fuel rates for company cars

7 June

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

14 June

Corporation tax instalment payments due for large companies as follows:

• Year ended 29 February 2025 – instalment 4

• Year ended 31 May 2025 – instalment 3

• Year ended 31 August 2025 – instalment 2

• Year ended 30 November 2025 – instalment 1

Navigate