Tax filing deadlines: Jun to Jul 2025

Croner-i Hardnams Key Data

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

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

• Year ended 30 June 2025 – instalment 4

• Year ended 30 September 2025 – instalment 3

• Year ended 31 December 2025 – instalment 2

•Year ended 31 March 2026 – instalment 1

19 June  

CIS returns due for month ended 5 June 2025.

EPS due for month ended 5 June 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 June 2025 paid non electronically.

21 June    

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

30 June

Corporation tax return due for accounting periods ended 30 June 2024.

Deadline for amending corporation tax returns for accounting periods ended 30 June 2023.

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

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2025.

Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in December 2024.

July

1 July  

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

5 July  

Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2024–25.

Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2025.  

6 July  

P11Ds and P11D(b) for 2024–25 due to be submitted to HMRC and copies of P11Ds to be provided to employees.

Latest date for making good non-payrolled benefits provided in 2024–25.

Employment-related securities (ERS) return deadline for 2024–25.

Deadline for reporting termination payments and benefits where a cash and benefits package exceeded £30,000 in 2024–25.           

7 July  

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

14 July

Corporation tax instalment payments due for large companies:

• Year ended 31 March 2025 – instalment 4

• Year ended 30 June 2025 – instalment 3

• Year ended 30 September 2025 – instalment 2

• Year ended 31 December 2025 – instalment 1    

Corporation tax instalment payments due for very large companies:

• Year ended 31 July 2025 – instalment 4

• Year ended 31 October 2025 – instalment 3

• Year ended 31 January 2026 – instalment 2

• Year ended 30 April 2026 – instalment 1 

CT61 returns and payments due for quarter ended 30 June 2025             

19 July  

CIS returns due for month ended 5 July 2025.

EPS due for month ended 5 July 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 July 2025 paid non electronically.

Class 1A NIC due for 2024–25 paid non electronically.     

22 July

PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2025 paid electronically.

Class 1A NIC due for 2024–25 paid electronically.

30 July

Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2025.  

31 July

Personal and trustee second self-assessment payments on account due for 2024–25.

Corporation tax return due for accounting periods ended 31 July 2024.

Deadline for amending corporation tax returns for accounting periods ended 31 July 2023.

VAT partial exemption annual adjustments for year ended 30 April 2025 to be included in this quarter’s returns (if not included in return for quarter ended 30 April 2025).

VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 May 2025.

Plastic packaging tax returns and payments due for quarter ended 30 June 2025.

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

Deadline for notifying pension scheme administrator to pay all or some of annual allowance charge for 2023–24.