Key Accounting Dates to Keep in Mind Before Year-End

14 November 2025

As we approach the end of the year, it’s a busy time for businesses — balancing festive plans with finalising accounts, payroll, and VAT returns. To help you stay organised, here are the key accounting and tax dates to note between now and the end of January.

December Deadlines

• 7th December – VAT Payment (Quarter Ended 31st October)

Any VAT liabilities for the October quarter must be paid to HMRC by this date. Submitting and paying promptly avoids surcharges penalties and interest and ensures your VAT account stays up to date.

• 19th December – PAYE, NIC & CIS Payments (for November)

If you pay by cheque, payments must reach HMRC by the 19th. For electronic payments, you have until 22nd December for cleared funds to reach HMRC.

January Deadlines

• 7th January – VAT Payment (Quarter Ended 30th November)

Another key VAT payment date for those on quarterly returns.

• 19th/22nd January – PAYE, NIC & CIS (for December)

Same rules apply — cheque payments by the 19th, electronic payments by the 22nd.

• 31st January – Self Assessment Filing and Payment Deadline

All 2023/24 Self-Assessment tax returns must be filed and any tax due paid by midnight on 31st January. Remember, this includes your first payment on account for 2024/25 2025/6.

Final tip

So, get ahead of the deadlines now — send in your records early, settle any liabilities on time, and enjoy a smooth start to the New Year!