Dates and Deadlines

30 June 2025

• VAT Annual Accounting

  30 April stagger VAT return and balancing payment

• VAT Partial Exemption

  Annual adjustment due this quarter for 31 March stagger

• Corporation Tax Returns

  30 June 2024 year ends

01 July 2025

• Corporation Tax Payment

  30 September 2024 year ends

04 July 2025

• Employment-related securities

  Make good unrecovered PAYE on notional payments to avoid tax charge under s.222 ITEPA 2003

05 July 2025

• Non-resident Landlord Scheme

  Annual return to HMRC and certificate NRL6 to landlord

• PAYE Settlement Agreement

  Deadline to agree for 2024-25

06 July 2025

• Director Loans

  Close company election under s.187 ITEPA 2003 for all beneficial loans to a director to be treated as a single loan for calculating 2024-25 benefit

• Termination payments and benefits

  2024-25 termination payments and benefits report

• Employee Share Schemes

  Registration of schemes established in 2024-25