Notes:
* June 25 start date for discounted 5% VAT rate over the summer for children’s meals and attractions
* Not long until MTD quarter one filing deadline
June 2026
1 June
- Corporation tax due for accounting periods ended 31 August 2025 where not payable by instalments
- Advisory fuel rates for company cars updated
7 June
(deadline falls on a weekend: plan accordingly)
- VAT returns and payments due for month or quarter ended 30 April 2026
14 June
(deadline falls on a weekend: plan accordingly)
Corporation tax instalment payments due for large companies as follows:
- Year ended 29 February 2026 – instalment 4
- Year ended 31 May 2026 – instalment 3
- Year ended 31 August 2026 – instalment 2
- Year ended 30 November 2026 – instalment 1
19 June
- CIS returns due for month ended 5 June 2026
- EPS due for month ended 5 June 2026 so HMRC can apply a reduction on what is owed from FPS
- PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2026 paid non-electronically
22 June
- PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 June 2026 paid electronically
25 June
- Time limited 5% discount comes into effect for summer on attractions and children’s menus, ending 31 August 2026
30 June
- Corporation tax return due for accounting periods ended 30 June 2025
- Deadline for amending corporation tax returns for accounting periods ended 30 June 2024
- VAT partial exemption annual adjustments for year ended 31 March 2026 to be included in this quarter’s returns (if not included in return for quarter ended 31 March 2026)
- VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 30 April 2026
- Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in December 2025
July 2026
1 July
- Corporation tax due for accounting periods ended 30 September 2025 where not payable by instalments
5 July
(deadline falls on a weekend: plan accordingly)
- Deadline for applying for a PAYE Settlement Agreement (PSA) to have effect for the first time for 2025–26
- Non-resident landlords scheme annual information return (NRLY) and tax deduction certificate (NRL6) due to be submitted for the year ended 31 March 2026
6 July
- P11Ds and P11D(b) for 2025–26 due to be submitted to HMRC and copies of P11Ds to be provided to employees
- Latest date for making good non-payrolled benefits provided in 2025–26
- Employment-related securities (ERS) return deadline for 2025–26 (nil returns are required where there is a scheme registered but no reportable events have occurred during the year)
- Deadline for notifying HMRC of grant of enterprise management incentive (EMI) options during 2025–26
- Deadline for reporting termination payments and benefits where a cash and benefits package exceeded £30,000 in 2025–26
7 July
- VAT returns and payments due for month or quarter ended 31 May 2026
14 July
Corporation tax instalment payments due for large companies as follows:
- Year ended 31 March 2026 – instalment 4
- Year ended 30 June 2026 – instalment 3
- Year ended 30 September 2026 – instalment 2
- Year ended 31 December 2026 – instalment 1
CT61 returns and payments due for quarter ended 30 June 2026
19 July
(deadline falls on a weekend: plan accordingly)
- CIS returns due for month ended 5 July 2026
- EPS due for month ended 5 July 2026 so HMRC can apply a reduction on what is owed from FPS
- PAYE, NICs, student loan deductions and CIS deductions due for month ended 5 July 2026 paid non electronically
- Class 1A NIC due for 2025–26 paid non electronically
22 July
- PAYE, NICs, student loan deductions and CIS deductions due for quarter ended 5 July 2026 paid electronically
- Class 1A NIC due for 2025–26 paid electronically
30 July
- Returns and payments due by tenants and agents for rents to non-resident landlords for quarter ended 30 June 2026
31 July
- Personal and trustee second self-assessment payments on account due for 2025–26
- Corporation tax return due for accounting periods ended 31 July 2025
- Deadline for amending corporation tax returns for accounting periods ended 31 July 2024
- VAT partial exemption annual adjustments for year ended 30 April 2026 to be included in this quarter’s returns (if not included in return for quarter ended 30 April 2026)
- VAT returns and balancing payments due for those using VAT annual accounting with a VAT accounting period ending on 31 May 2026
- Plastic packaging tax returns and payments due for quarter ended 30 June 2026
- Inheritance tax due for deaths and chargeable lifetime transfers (other than on death) in January 2026
- Deadline for notifying pension scheme administrator to pay all or some of annual allowance charge for 2024–25
With thanks to Business & Accountancy Daily
