Important Dates to Remember
31st October – Deadline to file Corporation Tax returns
If your company’s accounting period ended on 31st October 2024, your Corporation Tax return (CT600) must be filed with HMRC by 31st October 2025.
This filing includes:
Completing and submitting the CT600 form through HMRC’s online service or approved software.
Providing detailed accounts, profit and loss calculations, and any claimable reliefs or allowances.
Ensuring that your figures align with your statutory accounts filed at Companies House.
⚠️ Penalties for late filing:
1 day late: £100
3 months late: another £100
6 months late: HMRC will estimate your Corporation Tax bill and add a 10% penalty.
12 months late: another 10% of the unpaid tax.
💡 Tip: Your Corporation Tax payment deadline is different from your filing deadline (payment is usually due 9 months and 1 day after year-end). Even if you’ve already paid your tax, you still need to file the return on time to avoid penalties.
Submitting early not only avoids stress but also gives you more time to plan effectively for the year ahead.
31st October – Payment Deadline for Corporation Tax
If your company’s accounting period ended on 31st January 2025, your Corporation Tax payment must reach HMRC by 31st October 2025.
This means:
Corporation Tax is due 9 months and 1 day after the end of your company’s financial year.
Even if your Company Tax Return (CT600) hasn’t yet been filed, payment must still be made on time.
The amount due is based on your company’s taxable profits, adjusted for allowances and reliefs.
⚠️ Late payment consequences:
HMRC will charge interest from the day after the deadline.
Persistent late payments can lead to penalties and impact your company’s compliance record.
💡 Tip: Different payment methods take different amounts of time to clear. For example:
Faster Payments, CHAPS, or online debit/credit card – usually same or next day.
BACS – 3 working days.
Direct Debit – up to 5 working days the first time it’s set up.
Planning ahead ensures your payment clears HMRC’s account before the deadline and avoids unnecessary charges.
31st October – Deadline to file LTD Company Accounts
If your company’s financial year ended on 31st January 2025, your statutory accounts must be filed with Companies House no later than 31st October 2025.
This filing includes:
A balance sheet showing everything the company owns, owes, and is owed at year-end.
A profit and loss account summarising sales, costs, and profit/loss.
Any required notes to the accounts.
A director’s report (for certain companies).
⚠️ Penalties for late filing:
1 day late: £150
Up to 3 months late: £375
Up to 6 months late: £750
More than 6 months late: £1,500
💡 Tip: Filing early avoids last-minute stress and gives you more time to focus on tax planning. If you’re unsure what needs to be included or how to prepare your accounts, JDH Accounting Solutions can help streamline the process.
19th October – PAYE & CIS Payments due
Employers must ensure that Pay As You Earn (PAYE) and Construction Industry Scheme (CIS) deductions for the tax month ending 5th October 2025 are paid to HMRC by 19th October 2025 (or by the 22nd if paying electronically).
This includes:
PAYE – Income Tax and National Insurance deducted from employees’ wages.
CIS – Tax deducted from payments made to subcontractors within the construction industry.
Any additional deductions, such as student loan repayments or statutory payments, where applicable.
💡 Tip: If you pay electronically, you have until 22nd October. However, always allow extra time for bank processing to avoid interest or late payment penalties.
VAT Returns & Payments due
🔹 7th October – VAT Returns & Payments due
If your business is VAT registered and your quarter ended on 31st August 2025, your VAT return must be filed and any VAT due must be paid to HMRC by 7th October 2025.
This includes:
Submitting your VAT return through approved software (Making Tax Digital rules apply).
Ensuring your VAT payment clears HMRC’s account by the deadline to avoid late penalties or interest.
Double-checking that all sales, purchases, and reclaimable VAT have been correctly recorded for the quarter.
Deadline to file Corporation Tax returns
Corporation Tax Return Filing Deadline
30th September 2025 – For accounting period ending 30th September 2024
If your company’s accounting period ended on 30th September 2024, your Corporation Tax return (CT600) must be filed with HMRC by 30th September 2025.
📌 Key Points
Filing deadline: The Corporation Tax return must be submitted 12 months after the end of your accounting period.
Payment deadline: Corporation Tax itself is due 9 months and 1 day after your year end (in this case, 1st July 2025). This means payment is due before the filing deadline.
The return must include your company’s financial details, tax calculations, and supporting documents such as statutory accounts and computations.
⚠️ What Happens if You Miss the Deadline
HMRC will issue an automatic late filing penalty:
£100 if the return is up to 3 months late.
£200 if more than 3 months late.
Further penalties if over 6 or 12 months late (including a percentage of unpaid tax).
Persistent late filing can lead to increased penalties and HMRC scrutiny.
✅ How JDH Accounting Solutions Can Help
At JDH Accounting Solutions, we make sure your Corporation Tax returns are prepared and submitted correctly and on time. We will:
Calculate your Corporation Tax liability accurately.
Prepare your CT600 return with the necessary supporting documents.
File your return electronically with HMRC.
Identify tax reliefs and allowances to minimise your bill.
Remind you of deadlines so you stay compliant and avoid penalties.
By working with us, you can focus on running your business while we ensure your Corporation Tax obligations are fully met.
Payment Deadline for Corporation Tax
Corporation Tax Payment Deadline
30th September 2025 – For accounting period ending 31st December 2024
If your company’s financial year ended on 31st December 2024, your Corporation Tax must be paid to HMRC by 30th September 2025.
📌 Key Points to Remember
Corporation Tax is due 9 months and 1 day after the end of your company’s accounting period.
For a year-end of 31st December 2024, the deadline falls on 30th September 2025.
Even if you cannot pay on time, you must still file your Company Tax Return (CT600) and accounts by their statutory deadlines.
⚠️ What Happens if You Miss the Deadline
HMRC will charge interest on late payments.
Persistent late payments may result in penalties and increased scrutiny from HMRC.
💡 Tips for Businesses
Plan ahead to ensure cash is available for Corporation Tax when it falls due.
Consider setting aside funds throughout the year to avoid last-minute cash flow issues.
If you expect difficulty paying, contact HMRC as soon as possible — they may agree to a Time to Pay arrangement.
✅ How JDH Accounting Solutions Can Help
At JDH Accounting Solutions, we make Corporation Tax simple by:
Calculating your tax liability accurately and in good time.
Preparing and filing your Company Tax Return (CT600).
Advising on legitimate tax reliefs and allowances to reduce your bill.
Sending you reminders of key deadlines so you never miss them.
Paying Corporation Tax on time not only avoids unnecessary interest and penalties, but also keeps your business financially healthy and compliant.
Deadline to file LTD Company Accounts
Deadline to File Limited Company Accounts
30st September 2025 – For accounting period ending 31st December 2024
If your company’s financial year ended on 31st December 2024, your statutory accounts must be filed with Companies House no later than 31st September 2025.
📌 What Needs to Be Filed
Annual (statutory) accounts – including a balance sheet, profit and loss account, notes, and a director’s report (unless you qualify as a small company).
These accounts must give a true and fair view of the company’s financial position and meet UK accounting standards.
⚠️ Why This Deadline Matters
Missing the deadline results in an automatic late filing penalty from Companies House, starting at £150 and increasing the longer the delay.
Late filing can also damage your company’s credit rating and reputation.
✅ How JDH Accounting Solutions Can Support You
At JDH Accounting Solutions, we help limited companies stay compliant by:
Preparing and filing your annual accounts in good time.
Ensuring accuracy and compliance with accounting standards.
Offering proactive reminders of important deadlines.
Providing advice on tax efficiency and financial planning alongside your statutory obligations.
Staying on top of deadlines doesn’t just help you avoid penalties — it keeps your business finances organised and gives you a clear picture for future planning.
PAYE & CIS Payments due
PAYE & CIS Payments Due
For the tax month ending 5th September 2025
Employers and contractors need to ensure that PAYE (Pay As You Earn) and CIS (Construction Industry Scheme) payments are made to HMRC by 19th September 2025.
PAYE covers Income Tax and National Insurance contributions deducted from employees’ wages.
CIS requires contractors to deduct tax from subcontractor payments and pay it to HMRC.
⚠️ Key points to remember:
If you pay electronically, you have until 22nd September 2025 to make payment.
Late payments can result in interest charges and penalties from HMRC.
It’s vital to submit your Full Payment Submission (FPS) and/or Employer Payment Summary (EPS) to HMRC on time to avoid fines.
At JDH Accounting Solutions, we can take care of your payroll and CIS responsibilities, ensuring all returns and payments are processed accurately and on time. This gives you peace of mind, knowing you’re fully compliant while avoiding unnecessary penalties.
VAT Returns & Payments due
VAT Returns & Payments Due
For the quarter ending 31st July 2025
If your business is VAT registered and your accounting quarter ended on 31st July 2025, your VAT return and payment are due by 7th September 2025 (unless you pay by direct debit, in which case HMRC will collect payment automatically a few days later).
It’s important to ensure your records are up to date and all sales, purchases, and expenses are correctly recorded. Submitting your VAT return late or failing to make payment on time can result in penalties and interest charges from HMRC.
At JDH Accounting Solutions, we can help you:
Prepare and submit your VAT return accurately.
Ensure you reclaim the VAT you’re entitled to.
Advise on schemes such as the Flat Rate Scheme, Cash Accounting, or Annual Accounting.
Remind you of deadlines so you never miss a payment.
Staying compliant with VAT doesn’t have to be stressful — we’ll handle the numbers so you can focus on running your business.
