May 2025 TAX DEADLINE DATES

MAY 2025 TAX DEADLINE DATES

1 May 2025

Corporation tax payment for accounting periods ended 31 July 2024 for small and medium-sized companies not liable to pay by instalments.

New VAT fuel scale charges apply.

3 May 2025

Filing date for printed form P46(Car) for quarter ended 5 April 2025.

7 May 2025

Electronic filing and payment of VAT liability for quarter ended 31 March 2025.

14 May 2025

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

19 May 2025

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

File monthly construction industry scheme return.

21 May 2025

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

Submit supplementary intrastate declarations for April 2025 – arrivals only for a GB business, arrivals and dispatch for a business in Northern Ireland.

22 May 2025

PAYE, NIC, CIS and student loan should have cleared HMRC’s bank account.

31 May 2025

Employees at 5 April 2025 should have received form P60.

Submit short term business visitor annual report.

Companies House should have received accounts of private companies with a 31 August 2024 year end and public limited companies with a 31 November 2024 year end.

Submit corporation tax self-assessment returns for companies with accounting periods ended 31 May 2024.