December 2025

1 December

• St Andrew’s Day (substitute day)

7 December

• VAT quarterly return for period ending 31 Oct 2025. Taxpayers with this deadline have quarters ending Jan, April, July & Oct.

22 December

• Monthly deadline for electronic remittance to HMRC of PAYE, NIC, CIS.

25 December

• Christmas Day

26 December

• Boxing Day

30 December

• Self-assessment deadline for 24/25 tax year for self-employed who also have employment/pension income and want HMRC to collect self-employed tax through their PAYE code

31 December

• Deadline for filing accounts with Companies House for accounting year ending 31 March 2025.
• Corporation tax return due for previous accounting year ending 31 Dec 2024.