5 July 2026
– PAYE Settlement Agreements (PSAs) for 2025/26
must be agreed with HMRC.
6 July 2026
– Close companies providing beneficial loans to
a director must elect for all loans to be
treated as a single loan by this date to
calculate benefits in kind.
6 July 2026
– Copies of 2025/26 P11d documents should be
issued to employees and forms submitted to HMRC.
7 July 2026
– VAT returns and payments due for Accounting
Quarter period ending 31 May.
22 July 2026
– Deadline for electronic remittance of PAYE,
NICs and CIS to HMRC, as well as Class 1A NIC
owed on expenses or benefits.
31 July 2026
– Deadline for filing of accounts with Companies
House for accounting periods ended 31 October
2025.
31 July 2026
– The second payment on account for the 2025/26
tax year is due.
31 July 2026
– Corporation Tax returns due for accounting
periods ended 31 July 2025.
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