At the start of the year, we shared key early tax deadlines to help you get ahead. As promised, here’s your next update – covering the essential dates you need to know from May to the end of September 2025.

Whether you’re a limited company director, subcontractor, or self-employed, these dates matter. Keeping on top of them means no unexpected fines or HMRC pressure.

May 2025

• 1 May – Corporation Tax due for companies with a 31 July 2024 year-end (where instalments don’t apply). Updated VAT fuel scale charges also take effect.
• 3 May – Deadline to submit form P46(Car) for the quarter ending 5 April (if you don’t pay car benefits).
• 5 May – Employment intermediary reporting due for the quarter ending 5 April. Final chance to amend the previous quarter (ending 5 January).
• 7 May – VAT payment deadline for VAT periods ending 31 March.
  MTD for ITSA: First quarterly update deadline for those voluntarily signed up (reporting period may vary).
• 14 May – Large companies may have quarterly Corporation Tax instalments due. CT61 returns and payments are also due for the quarter ending 31 March.
• 17/22 May – PAYE, National Insurance, student loan deductions, and CIS payments due (17th for cheque payments, 22nd if paying electronically).
• 19 May – CIS monthly returns and Employer Payment Summaries (EPS) due.
• 31 May – Final date to issue P60s to employees and report payroll benefits. Corporation Tax returns are due for companies with a 31 May 2024 year-end.

June 2025

• 1 June – Corporation Tax due for companies with an August 2024 year-end.
• 7 June – VAT returns and payments due for periods ending 30 April.
• 14 June – Quarterly Corporation Tax instalments due for large/very large companies.
• 19/21 June – PAYE, CIS returns, and EPS filings due for the month ending 5 June.
• 30 June – Corporation Tax return deadline for 30 June 2024 year-end.
  Final date for VAT partial exemption adjustments (VAT year ending 31 March).

July 2025

• 1 July – Corporation Tax due for companies with a 30 September 2024 year-end.
• 5 July – Deadline to apply for a PAYE Settlement Agreement (PSA).
  Non-resident landlords must file reports and issue NRL6 certificates.
• 6 July – Busy day for year-end compliance:
  • Submit P11D and P11D(b) forms.
  • Provide employees with P11Ds.
  • Report termination benefits over £30,000.
  • File employment-related securities returns.
  • Ensure employees have ‘made good’ on non-payrolled benefits.
• 7 July – VAT deadline for periods ending 31 May.
• 14 July – Corporation Tax instalments due for large/very large companies.
• 19/22 July – PAYE, NICs, CIS returns due.
  22 July is also the deadline for electronic Class 1A NIC payments.
• 30 July – Tax and return due for non-resident landlords (quarter ending 30 June).
• 31 July – Self-employed individuals and trustees:
  Your second payment on account for the 2024/25 tax year is due.
  Also includes several company filing deadlines and the plastic packaging tax.

August 2025

• 1 August – Corporation Tax due for 31 October 2024 year-end.
• 2 August – P46(Car) forms due for the quarter ending 5 July (unless payrolling).
• 5 August – Employment intermediary reports due for the quarter ending 5 July.
• 7 August – VAT returns and payments due for periods ending 30 June.
  MTD for ITSA: Q1 update deadline (based on 6 April to 5 July or 6 April to 30 June).
• 14 August – Corporation Tax instalments for large/very large companies.
• 19/22 August – PAYE, NICs, student loans, and CIS filings and payments due.
• 31 August – Corporation Tax return due for companies with an August 2024 year-end.
  IHT payments are due for events in November 2024.
  Final VAT partial exemption adjustments for the year ending 31 May.

September 2025

• 1 September – Corporation Tax due for the 30 November 2024 year-end.
  HMRC reviews advisory fuel rates this month.
• 7 September – VAT returns and payments due for July.
• 14 September – Corporation Tax instalments due for companies paying quarterly.
• 19/20 September – PAYE, EPS, and CIS returns and payments due.
• 30 September – Corporation Tax return deadline for companies with a 30 September 2024 year-end.

Looking Ahead

This round-up covers all critical dates from May to September 2025. We’ll follow up with another post in October covering the year’s final quarter and self-assessment deadlines to ensure you’re fully informed.

At Whittaker & Co, we know how important it is to stay ahead of your obligations. If you’d like support planning for upcoming tax payments or need help navigating MTD for ITSA, get in touch – we’re here to help.

Self Assessment tax returns: Deadlines – GOV.UK

Visit our News Hub for the latest – News – Whittaker & Co (whittakerandco.com)

info@whittakerandco.com