Staying on top of the latest accounting, tax, and compliance deadlines helps you stay organised with your returns. Here are the deadlines and cut-off points for Q2 of 2025 to add to your diary.
Please always double-check your deadlines with Companies House, HMRC and your accountant.
NOTE: If your company’s accounting period is longer than 12 months, the first tax payment deadline is normally 21 months and 1 day after your accounting period started, and the second one is 9 months and 1 day after your accounting period ends.
For example, a company with an accounting period running from 01/04/2023 to 31/07/2024 will pay the first tranche of corporation tax by 01/01/2025 and the balance by 01/05/2025.
If your profits are more than £1.5 million, tax is payable quarterly, with two payments before the end of your accounting period and two after. The first payment is usually six months and 13 days after the start of the period, with the others three months from that point.
Some general deadlines to plan for:
- Enterprise Management Incentives (EMI) schemes ‘notice of options granted’ to be submitted within 92 days of the grant
- Submit your self-assessment tax return: by 31 January 2026 (aim to submit before 30 September 2025)
- Your second payment on account for 2024/2025: 31 January 2025.
- Pay your balancing payments on your self-assessment 2024/2025 and the first payment on account for 2025/2026: 31 January 2026.
- Make Capital Gains Tax payment for gains on residential property: 60 days after completion
- PAYE and National Insurance payments due: 19th calendar day of the month after the end of the month or quarter as applicable (22nd for electronic payments).
Talk to us about hitting your deadlines.
If your accountant handles your payroll and tax returns, they will monitor these dates and email you the deadlines well in advance—but remember that you remain legally responsible for meeting all deadlines.
Keep an eye on all the upcoming deadlines and check the dates for all relevant activities.
Missing a compliance deadline can result in fines and penalties, so it’s good practice to keep everything well-organised and on time.