December Key Dates
Newsletter issue – December 2025
1st
- Corporation Tax payments are due for companies with a year-end of 28th February
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.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for November.
22nd
- Deadline for employers operating PAYE to pay HMRC electronically, for November.
30th
- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st December.
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December Key Dates
