7th November 2025

VAT returns and payment for the Quarter to 31st September 2025 are due.

19th November 2025

Payment of month 7 PAYE due.

CIS and EPS submissions for month 7 due.

22nd November 2025

Electronic payment of month 7 PAYE must be with HMRC to avoid a penalty.

30th November 2025

Filing deadline for Company Tax Return CT600 for private limited companies with a year end of 30th November 2024.

Filing deadline at Companies House for private limited companies with a year end of 28th February 2025.

1st December 2025

Payment of Corporation Tax for Companies with a year end of 31st March 2025.

7th December 2025

Electronic filing and payment of VAT returns and payments for periods to 31st October 2025 must be with HMRC to avoid a potential penalty.

19th December 2025

Payment of month 8 PAYE due.

CIS and EPS submissions for month 8 due.

22nd December 2025

Electronic payment of month 8 PAYE must be with HMRC to avoid a penalty.

31st December 2025

Filing deadline for Company Tax Return CT600 for private limited companies with a year end of 31st December 2024.

Filing deadline at Companies House for private limited companies with a year end of 31st March 2025.

1st January 2026

Payment of Corporation Tax for Companies with a year end of 31st March 2026.

7th January 2026

Electronic filing and payment of VAT returns and payments for periods to 30th November 2024.

19th January 2026

Payment of month 9 PAYE due

CIS and EPS submissions for month 9 due.

22nd January 2026

Electronic payment of month 9 PAYE must be with HMRC to avoid a penalty.

31st January 2026

Filing deadline for Company Tax Return CT600 for private limited companies with a year end of 31st January 2025

Filing deadline at Companies House for private limited companies with a year end of 30th April 2025.

1st February 2026

Payment of Corporation Tax for Companies with a year end of 30th April 2026.

MAKING TAX DIGITAL FOR SELF ASSESSMENT IS COMING FOR SOLETRADERS AND LANDLORDS - THE START IS STAGGERED AS BELOW, BASED ON GROSS INCOME ON THE 2025 TAX RETURN:

> £50,000 - From 6th April 2026 

> £30,000 - From 6th April 2027

> £20,000 - From 6th April 2028

WE CAN HELP WITH THIS AS WE OFFER A FULLY COMPLIANT SERVICE AT A REASONABLE COST  - CONTACT US FOR DETAILS AND T&C's.

Useful hints:

Under RTI HMRC will know the exact liability for the month so will be able to pursue the actual amounts due.

FPS filings for RTI should be made on or before the wages payment date.

If you have any queries or would like any assistance with any of the above please contact us and we will be happy to help.

To arrange your FREE consultation please e-mail us at:

enquiries@thornefcca.co.uk

or call 01784 243962                                                    

Click here for a link to the HM Revenue and Customs employer pages