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| December 2025 | |
| 01 | - Corporation Tax payments are due for companies with a year-end of 28th February |
| 19 | - For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what youll owe HMRC. - It is also the deadline for employers operating PAYE to pay HMRC by post, for November. |
| 22 | - Deadline for employers operating PAYE to pay HMRC electronically, for November. |
| 31 | - Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st December. |
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December 2025
- Top earners see an increase in HMRC investigations
- Treasury dealt blow as thousands of EV drivers use tax loophole
- Many risk paying tax twice due to multiple HMRC letter demands
- Snail farms discovered in London offices in tax avoidance scheme
- December Questions and Answers
- December Key Dates
- Autumn Budget 2025
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