Tax and Finance Diary

November 2025

1 November

• Corporation tax due for companies with a 31 January 2025 year end.

2 November

• P46 (car) for quarter to 5 October 2025 due to HMRC.

5 November

• End of PAYE month 7.

7 November

• Due date for VAT returns for periods ending 30 September 2025 and payment of associated VAT.

19 November

• Payment of PAYE/NIC and CIS deductions for month 7 (to 5 November 2025) to reach HMRC where payment is not made electronically.

21 November

• Cleared funds must reach HMRC in respect of month 7 (to 5 November 2025) where payment of PAYE/NIC and CIS deductions is made electronically.
• NOTE: 22 November 2025 falls on a Sunday.

December 2025

1 December

• Corporation tax due for companies with a 28 February 2025 year end.

5 December

• End of PAYE month 8.

7 December

• Due date for VAT returns for periods ending 31 October 2025 and payment of associated VAT.

19 December

• Payment of PAYE/NIC and CIS deductions for month 8 (to 5 December 2025) to reach HMRC where payment is not made electronically.

22 December

• Cleared funds must reach HMRC in respect of month 8 (to 5 December 2025) where payment of PAYE/NIC and CIS deductions is made electronically.

30 December

• Deadline for submission of 2024/25 tax return online where tax due under self-assessment of up to £3,000 is to be collected via the tax code.

January 2026

1 January

• Corporation tax due for companies with a 31 March 2025 year end.

5 January

• End of PAYE month 9.

7 January

• Due date for VAT returns for periods ending 30 November 2025 and payment of associated VAT.

19 January

• Payment of PAYE/NIC and CIS deductions for month 9 (to 5 January 2026) to reach HMRC where payment is not made electronically.

22 January

• Cleared funds must reach HMRC in respect of month 9 (to 5 January 2026) where payment of PAYE/NIC and CIS deductions is made electronically.

31 January

• Deadline for submission of 2024/25 tax return.
• Deadline for payment on any outstanding tax, voluntary Class 2 and Class 4 NIC for 2024/25 unless payment is being made in instalments.
• First payment on account of tax and Class 4 NIC for 2025/26 unless payment is being made in instalments.