Dates and deadlines

07 November 2025

• VAT Return Submission and Payment (online)

  Month or quarter-end 30 September 2025.

19 November 2025

• CIS Return

  Payments made to subcontractors in the month to 5 November 2025.

• PAYE, NIC and CIS Payment (postal)

  Month-end 5 November 2025.

22 November 2025

• PAYE, NIC and CIS Payment (electronic)

  Month-end 5 November 2025.

30 November 2025

• Corporation Tax Returns

  30 November 2024 year ends.

01 December 2025

• Advisory Fuel Fates for Company Car Drivers

  New rates published.

• Corporation Tax Payment

  28 February 2025 year ends.

07 December 2025

• VAT Return Submission and Payment (online)

  Month or quarter-end 31 October 2025.

19 December 2025

• CIS Return

  Payments made to subcontractors in the month to 5 December 2025.

• PAYE, NIC and CIS Payment (postal)

  Month-end 5 December 2025.