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Tax Calendar 2025/2026
| October 2025 | |
| 01 | - Corporation Tax payments are due for companies with a year-end of 31st December. |
| 19 | - 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. - It is also the deadline for employers operating PAYE to pay HMRC by post, for September. |
| 22 | - Deadline for employers operating PAYE to pay HMRC electronically, for September. |
| 31 | - Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st October. |
| December 2025 | |
| 01 | - Corporation Tax payments are due for companies with a year-end of 31st January |
| 19 | - 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. - It is also the deadline for employers operating PAYE to pay HMRC by post, for October. |
| 22 | - Deadline for employers operating PAYE to pay HMRC electronically, for October. |
| 30 | - Corporation Tax Returns (CT600 form) are due for companies with a year-end of 30th November. |
| December 2025 | |
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