December Key Dates

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Newsletter issue – December 2025

1^st

Corporation Tax payments are due for companies with a year-end of 28th February

19^th

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.

22^nd

Deadline for employers operating PAYE to pay HMRC electronically, for November.

30^th

Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st December.

Notice

Please note: Our office will be closed over Christmas and New Year from 17:00 on Tuesday 23rd December 2025 until 09:00 on Friday 2nd January 2026.

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