September

1 September

Corporation tax due for accounting periods ended 30 November 2024 where not payable by instalments

HMRC review advisory fuel rates for company cars

7 September

VAT returns and payments due for month or quarter ended 31 July 2025

14 September

Corporation tax instalment payments due for large companies as follows:

• Year ended 31 May 2025 – instalment 4

• Year ended 31 August 2025 – instalment 3

• Year ended 30 November 2025 – instalment 2

• Year ended 28 February 2026 – instalment 1

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

• Year ended 30 September 2025 – instalment 4

• Year ended 31 December 2025 – instalment 3