Date	What’s Due
1 December	Corporation Tax for year to 28/02/2025, unless quarterly instalments apply
19 December	PAYE & NIC deductions, and CIS return and tax, for month to 05/12/2025 (due 22/12 if you pay electronically)
30 December	Deadline for filing 2024/25 tax return online if you wish to request that HMRC collect outstanding tax via your PAYE tax code.
1 January	Corporation Tax for year to 31/03/2025, unless quarterly instalments apply
19 January	PAYE & NIC deductions, and CIS return and tax, for month to 05/01/2026 (due 22/01 if you pay electronically)
31 January	Deadline for filing 2024/25 self-assessment tax return online and paying your outstanding tax for 2024/25 and first payment on account of 2025/26 tax.

Disclaimer: This newsletter covers the key news headlines from Budget 2025. The authors take great care in its production, but it is not exhaustive and should not be read as a full fiscal summary. The content displayed is correct as of 26 November 2025. We cannot take responsibility for any action taken or not taken from this document alone. Please contact us for personalised advice.