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December Key Dates

Newsletter issue – December 2025

1st

  • Corporation Tax payments are due for companies with a year-end of 28th February

19th

  • 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 November.

22nd

  • Deadline for employers operating PAYE to pay HMRC electronically, for November.

30th

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

 

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