Essential Tax Deadlines at a Glance: May–December 2025

📅 Essential Tax Deadlines at a Glance: May–December 2025

Including Key Dates for MTD for Income Tax Voluntary Filers

Staying ahead of tax deadlines is critical for individuals and businesses alike. At Barnett & Co Accountants, we understand how complex UK tax compliance can be—especially with new initiatives like Making Tax Digital for Income Tax Self Assessment (MTD for ITSA). To help you stay organised, here is a month-by-month breakdown of important tax deadlines for the remainder of 2025.

🔍 May 2025 Highlights

• 1 May:

  • Corporation Tax due for periods ending 31 July 2024 (non-instalment payers).

  • New VAT fuel scale charge rates apply.

• 3 May: P46(car) forms due for Q1 2025 (if not payrolled).

• 5 May: Employment intermediary reports due.

• 7 May: VAT payment due for period ending 31 March 2025.

• 7 May:
  MTD for ITSA – Q1 Return Due

  • Non-calendar filers: 6 Apr 2024 – 5 Apr 2025.

  • Calendar filers (first year): 6 Apr 2024 – 31 Mar 2025.

• 14 May: Corporation Tax instalments and CT61 returns due.

• 19 May: CIS returns and EPS submissions due.

• 31 May: P60s must be given to employees, and P11D benefits notified if payrolled.

📌 June 2025 Key Dates

• 1 June: Corporation Tax due for 31 Aug 2024.

• 7 June: VAT returns/payment for 30 Apr 2025 due.

• 14 June: Corporation Tax instalments due.

• 19 June: PAYE and EPS filings for May payroll.

• 30 June: Corporation Tax return due for 30 June 2024; VAT adjustments due.

📍 July 2025 Deadlines

• 5 July:

  • Deadline to apply for a PAYE Settlement Agreement for 2024–25.

  • Non-resident landlord returns due.

• 6 July:

  • Submit P11Ds and P11D(b)s.

  • Final date to make good any non-payrolled benefits.

• 14 July: Corporation Tax instalments and CT61 return due.

• 19 July: CIS and EPS filings; Class 1A NIC (non-electronic).

• 22 July: PAYE/Class 1A NIC payments due electronically.

• 31 July:

  • Second self-assessment payment on account due.

  • Corporation Tax returns, VAT, and IHT due.

🗓️ August 2025 Checklist

• 1 August: Corporation Tax due for 31 Oct 2024.

• 7 August:
  MTD for ITSA – Q2 Return Due

  • Non-calendar filers: 6 Apr – 5 Jul 2025.

  • Calendar filers: 6 Apr – 30 Jun 2025.

• 14 August: Corporation Tax instalments.

• 19 August: PAYE, EPS, and CIS returns due.

• 31 August: Corporation Tax return for 31 Aug 2024 due.

📅 September 2025 Essentials

• 1 September: Corporation Tax due for 30 Nov 2024.

• 7 September: VAT returns due for 31 Jul 2025.

• 14 September: Corporation Tax instalments due.

• 19–20 September: PAYE, CIS, and EPS filings for August payroll.

• 30 September: Corporation Tax returns, IHT, and amendments due.

📆 October 2025 Reminders

• 5 October: Deadline to register for Self Assessment for 2024–25.

• 7 October: VAT returns for 31 Aug 2025.

• 14 October: Corporation Tax instalments and CT61 due.

• 18 October: PSA tax due (non-electronic).

• 22 October: PSA tax due (electronic); PAYE/CIS electronic payments.

• 31 October:

  • Deadline for paper personal/trust tax returns for 2024–25.

  • Corporation Tax and IHT due.

  • Plastic Packaging Tax return due.

📋 November 2025 Timeline

• 5 November: Employment intermediary returns due.

• 7 November:
  MTD for ITSA – Q3 Return Due

  • Non-calendar filers: 6 Apr – 5 Oct 2025.

  • Calendar filers: 6 Apr – 30 Sep 2025.

• 14 November: Corporation Tax instalments.

• 19–22 November: PAYE/CIS filings and payments due.

• 30 November: Corporation Tax and IHT deadlines.

📅 December 2025 Preview

• 7 December: VAT returns due for 31 Oct 2025.

• 14 December: Corporation Tax instalments.

• 19–20 December: PAYE, EPS, and CIS returns due.

• 30 December:

  • Online personal tax returns due if underpayment < £3,000 to be coded into PAYE.

• 31 December:

  • Corporation Tax returns for 31 Dec 2024.

  • IHT due for June 2025 deaths or lifetime transfers.

🧾 A Note on MTD for ITSA Voluntary Sign-Ups

If you have voluntarily signed up for Making Tax Digital for Income Tax, quarterly updates are mandatory and follow one of two reporting structures:

• Tax year basis: Reporting periods end 5 July, 5 October, 5 January, and 5 April.

• Calendar quarter basis (if elected): Reporting periods end 30 June, 30 September, 31 December, and 31 March.

Be sure to file each return on time to avoid penalties.

Need Support with Your Filing?

At Barnett & Co Accountants, we help individuals and businesses stay on top of their tax obligations with tailored support and proactive planning. Contact us at:

📍 Electra House, Electra Way, Crewe, CW1 6GL
📧 info@barnettandco.uk
📞 0345 646 1516
📱 WhatsApp: 07867770009

Let us help you meet every deadline with confidence.