August 2025 Tax Deadlines & Key HMRC Filing Dates
📅 August 2025 Tax Deadlines & Key HMRC Filing Dates
At Barnett & Co Accountants, we understand that keeping up with HMRC deadlines can be overwhelming. To support our clients and business owners across the UK, here is a summary of important tax and filing obligations for August 2025.
Please take note of the following dates to ensure you remain compliant and avoid penalties.
🔹 1 August 2025
Corporation Tax Due
For accounting periods ending 31 October 2024, where the liability is not payable by instalments.
🔹 2 August 2025
P46 (Car) Forms Due
Deadline to submit P46 (Car) for the quarter ending 5 July 2025, where benefits are not payrolled.
🔹 5 August 2025
Employment Intermediaries
Quarterly reports due for period ended 5 July 2025
Final date to amend reports for the quarter ended 5 April 2025
🔹 7 August 2025
VAT Returns & MTD for Income Tax
VAT returns and payments due for the month or quarter ending 30 June 2025
MTD for Income Tax (voluntary filers):
If using the tax year to date basis, submit for 6 April to 5 July 2025
If using the calendar quarter election, submit for 6 April to 30 June 2025
🔹 14 August 2025
Corporation Tax Instalments
For large companies:
YE 30 April 2025 – Instalment 4
YE 31 July 2025 – Instalment 3
YE 31 October 2025 – Instalment 2
YE 31 January 2026 – Instalment 1
For very large companies:
YE 31 August 2025 – Instalment 4
YE 30 November 2025 – Instalment 3
YE 28 February 2026 – Instalment 2
YE 31 May 2026 – Instalment 1
🔹 19 August 2025
PAYE & CIS (Non-Electronic Payments)
CIS returns due for the month ending 5 August 2025
Employer Payment Summary (EPS) due for the same period
PAYE, NICs, student loans, and CIS deductions payable (non-electronic)
🔹 22 August 2025
PAYE & CIS (Electronic Payments)
Deadline for electronic payments of:
PAYE
National Insurance Contributions
Student loan deductions
CIS deductions (for month ended 5 August 2025)
🔹 31 August 2025
Corporation Tax and Annual Adjustments
Corporation tax return due for periods ending 31 August 2024
Deadline to amend returns for periods ending 31 August 2023
VAT partial exemption annual adjustments for YE 31 May 2025 (if not already reported)
Inheritance Tax due for deaths and chargeable lifetime transfers made in February 2025
✅ How We Can Help
Missing a deadline could result in interest, penalties, or compliance issues. At Barnett & Co Accountants, we offer:
Timely reminders for all your tax obligations
Expert VAT and Corporation Tax filing services
Guidance on Making Tax Digital for Income Tax and VAT
Payroll and CIS filing support
Full compliance review and support
