Corporation Tax payments are due for companies with a year-end of 30th June.
5th
The end of the current tax year (2025/26). Use up any remaining tax allowances or reliefs by
this date.
6th
The new tax year (2026/27) begins. Most changes to tax rules and other measures mentioned in
the latest Budget will take effect from this date.
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, as well as the Final Payment Summary (FPS)
for the previous tax year.
It is also the deadline for employers operating PAYE to pay HMRC by post, for March.
22nd
Deadline for employers operating PAYE to pay HMRC electronically, for March.
30th
Corporation Tax Returns (CT600 form) are due for companies with a year-end of 30th April.
It is also the deadline for submitting the Annual Tax on Enveloped Dwellings (ATED) return
and making the associated payment for the period covering 1 April 2025 to 31 March 2026.
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