June 2025 TAX DEADLINE DATES

JUNE 2025 TAX DEADLINE DATES

1 June 2025

Payment of corporation tax for accounting periods ended 31 August 2024 for small and medium-sized companies where payment is not required by instalments.

Check for revised HMRC advisory fuel rates.

7 June 2025

Electronic filing and payment of VAT for quarter ended 30 April 2025.

14 June 2025

Quarterly corporation tax instalment for large companies (depending on accounting year end).

19 June 2025

PAYE/National Insurance contributions/construction industry scheme/student loan payment liabilities for month ended 5 June 2025 if not paying electronically.

File monthly construction industry scheme return.

21 June 2025

File online monthly EC sales list – only relevant for a business based in Northern Ireland selling goods.

Submit supplementary intrastat declarations for May 2025 – arrivals only for a GB business, arrivals and despatch for a business in Northern Ireland.

22 June 2025

Electronic payment of PAYE/CIS liabilities for month ended 5 June 2025.

30 June 2025

Companies House should have received accounts of private companies with 30 September 2024 year end and public limited companies with 31 December 2024 year end.

Corporation tax self-assessment returns for companies with accounting periods ended 30 June 2024.

CT61 – quarterly period ends.

VAT partial exemption annual adjustments for March VAT year end if not adjusted in March quarter.

Returns by savings institutions made under the European Savings Directive for 2024-25.