As the year draws to a close, the final quarter of 2025 brings a busy period for taxpayers, businesses, and accountants alike. Between October and December, several key tax and filing deadlines fall due — from Corporation Tax payments and VAT returns to Self Assessment submissions and PAYE obligations. Staying ahead of these dates is essential to avoid late filing penalties and interest charges. Below is a clear overview of the most important UK tax deadlines for the final three months of 2025, carefully compiled by Naail & Co Chartered Certified Accountants & Tax Advisors to help you stay compliant and organised.
1 October
Corporation tax due for accounting periods ended 31 December 2024 where not payable by instalments
5 October
Deadline for registering for self assessment for 2024–25 to notify HMRC of chargeability to income tax and/or capital gains tax
7 October
VAT returns and payments due for month or quarter ended 31 August 2025
14 October
Corporation tax instalment payments due for large companies as follows:
Corporation tax instalment payments due for very large companies as follows:
CT61 returns and payments due for quarter ended 30 September 2025
18 October
Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2024–25 paid non electronically
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2025 paid non-electronically
19 October
CIS returns due for month ended 5 October 2025
EPS due for month ended 5 October 2025 so HMRC can apply a reduction on what is owed from FPS
22 October
Tax and Class 1B NICs on PAYE settlement agreements (PSA) due for 2024–25 paid electronically
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 October 2025 paid electronically
30 October
Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 September 2025
31 October
Paper personal, trustee and partnership tax returns due for 2024–25
Corporation tax return due for accounting periods ended 31 October 2024
Deadline for amending corporation tax returns for accounting periods ended 31 October 2023
Plastic packaging tax returns and payments due for quarter ended 30 September 2025
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in April 2024
1 November
Corporation tax due for accounting periods ended 31 January 2025 where not payable by instalments
2 November
P46 (car) forms due for the quarter ended 5 October 2025 (where benefits not payrolled)
5 November
Employment intermediary reports due for quarter ended 5 October 2025
Deadline for amending employment intermediary reports for quarter ended 5 July 2025
7 November
VAT returns and payments due for month or quarter ended 30 September 2025
Only relevant for taxpayers who have voluntarily signed up for Making Tax Digital for Income Tax Self Assessment (MTD for ITSA):
19 November
CIS returns due for month ended 5 November 2025
EPS due for month ended 5 November 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 November 2025 paid non-electronically
22 November
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 November 2025 paid electronically
26 November
Autumn Budget to be delivered at 12.30pm
30 November
Corporation tax return due for accounting periods ended 30 November 2024
Deadline for amending corporation tax returns for accounting periods ended 30 November 2023
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in May 2025
1 December
Corporation tax due for accounting periods ended 29 February 2025 where not payable by instalments
HMRC review advisory fuel rates for company cars
7 December
VAT returns and payments due for month or quarter ended 31 October 2025
14 December
Corporation tax instalment payments due for large companies as follows:
Corporation tax instalment payments due for very large companies as follows:
19 December
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2025 paid non electronically
CIS returns due for month ended 5 December 2025
EPS due for month ended 5 December 2025 so HMRC can apply a reduction on what is owed from FPS
20 December
PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 December 2025 paid electronically
30 December
Submit online personal tax return for 2024–25 if taxpayer wants HMRC to collect tax underpayment (below £3,000) through PAYE coding
31 December
Corporation tax return due for accounting periods ended 31 December 2024
Deadline for amending corporation tax returns for accounting periods ended 31 December 2023
Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in June 2025
Subscribe to our newsletter to receive our weekly feed.
69-71 Lambeth Walk London SE11 6DX
Monday – Friday 9:00 am – 5:30 pm
Subscribe to our newsletter
Follow us
Download from
Services
DROP US A LINE
Copyright 2024 Naail & Co | Designed by Orion Global Consulting. | Naail & Co is the trading name of Naail & Co Ltd | Company registration number 08606377 | VAT registration number 170 3380 31
