Dates and deadlines

31 May 2025

• Payrolled Benefits

  Provide statement to employees of specified information for payrolled benefits

• P60

  Issue to employees

• VAT Annual Accounting

  31 March stagger VAT return and balancing payment

• Corporation Tax Returns

  31 May 2024 year ends

01 June 2025

• Corporation Tax Payment

  31 August 2024 year ends

• Advisory Fuel Rates for Company Car Drivers

  New rates published

07 June 2025

• VAT Return Submission and Payment (Online)

  Month-end or quarter 30 April 2025

19 June 2025

• CIS Return

  Payments made to subcontractors in the month to 5 June 2025

• PAYE, NIC and CIS Payment (Postal)

  Month-end 5 June 2025

22 June 2025

• PAYE, NIC and CIS Payment (Electronic)

  Month-end 5 June 2025