Tax filing deadlines: Aug 2025

Croner-i

Key dates including first filings for MTD for Income Tax volunteers, quarterly P46 (car) forms.

1 August          

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

2 August          

P46 (car) forms due for the quarter ended 5 July 2025 (where benefits not payrolled)

5 August          

Employment intermediary reports due for quarter ended 5 July 2025

Deadline for amending employment intermediary reports for quarter ended 5 April 2025

7 August          

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

Only relevant for taxpayers who have voluntarily signed up for Making Tax Digital (MTD) for Income Tax:

• Quarterly return due for MTD taxpayers, covering the 20025–26 tax year to date, ie, period from 6 April 2025 to 5 July 2025 (for taxpayers who have not made a calendar quarter election)

• Quarterly return due for MTD taxpayers who have made a calendar quarter election. For the first tax year for which the calendar quarters election has effect, this quarterly return will cover the period from 6 April 2025 to 30 June 2025 (for subsequent tax years, it will cover the period from 1 April 2025 to 30 June 2025)

14 August       

Corporation tax instalment payments due for large companies as follows:

• Year ended 30 April 2025 – instalment 4

• Year ended 31 July 2025 – instalment 3

• Year ended 31 October 2025 – instalment 2

• Year ended 31 January 2026 – instalment 1

Corporation tax instalment payments due for very 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

19 August       

CIS returns due for month ended 5 August 2025

EPS due for month ended 5 August 2025 so HMRC can apply a reduction on what is owed from FPS

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2025 paid non electronically

22 August       

PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 August 2025 paid electronically

31 August       

Corporation tax return due for accounting periods ended 31 August 2024

Deadline for amending corporation tax returns for accounting periods ended 31 August 2023

VAT partial exemption annual adjustments for year ended 31 May 2025 to be included in this quarter’s returns (if not included in return for quarter ended 31 May 2025)

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in February 2025