Tax Calendar

1st April×

- Corporation Tax payments are due for companies with a year-end of 30th June.

5th April×

- The end of the current tax year (2025/26). Use up any remaining tax allowances or reliefs by this date.

6th April×

- The new tax year (2026/27) begins. Most changes to tax rules and other measures mentioned in the latest Budget will take effect from this date.

19th April×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC, as well as the Final Payment Summary (FPS) for the previous tax year.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for March.

22th April×

- Deadline for employers operating PAYE to pay HMRC electronically, for March.

30th April×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 30^th April.
- It is also the deadline for submitting the Annual Tax on Enveloped Dwellings (ATED) return and making the associated payment for the period covering 1 April 2025 to 31 March 2026.

1st May×

- Corporation Tax payments are due for companies with a year-end of 31^st July.

19th May×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC, as well as the Final Payment Summary (FPS) for the previous tax year.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for April.

22th May×

- Deadline for employers operating PAYE to pay HMRC electronically, for April.

31th May×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31^st May.
- It is also the deadline for providing P60s to employees for the 2025-26 tax year.

1st June×

- Corporation Tax payments are due for companies with a year-end of 31st August.

19th June×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for May.

22th June×

- Deadline for employers operating PAYE to pay HMRC electronically, for May.

30th June×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 30th June.

1st July×

- Corporation Tax payments are due for companies with a year-end of 30th September.

6th July×

- Deadline for submitting P11D and P11D(b) forms for the tax year 2025-26.

19th July×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for June.

22th July×

- Deadline for employers operating PAYE to pay HMRC electronically, for June.
- It is also the deadline for paying class 1A National Insurance owed on expenses or benefits for the tax year 2025-26.

31th July×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31^st July.

1st August×

- Corporation Tax payments are due for companies with a year-end of 31st October.

19th August×

- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you’ll owe HMRC.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for July.

22th August×

- Deadline for employers operating PAYE to pay HMRC electronically, for July.

31th August×

- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st August.