From corporation tax deadlines to Class 1A NIC payments and self-assessment instalments—July is packed with key obligations. If you’re handling payroll, VAT, or cross-border rent, this is not the month to take your eye off the ball.
Here’s a quick summary of what’s due—and when.
📌 Early July Highlights
- 1 July – Corporation tax due (non-instalments) for period ended 30 Sept 2024
- 5 July – PSA application deadline for 2024–25
- 6 July – P11Ds, P11D(b), ERS returns, and benefit ‘make good’ deadline
- 7 July – VAT return/payment for period ended 31 May 2025
📌 Mid-July Deadlines
- 14 July – Corporation tax instalments for large and very large companies
- 14 July – CT61 return/payment for quarter ended 30 June
- 19 July –
- CIS return due
- EPS submission (reduction on FPS)
- PAYE & NICs (non-electronic)
- Class 1A NIC (non-electronic)
- 22 July –
- PAYE & NICs (electronic)
- Class 1A NIC (electronic)
📌 End-of-July Pressure Points
- 30 July – NRL rent returns/payments due for quarter ended 30 June
- 31 July –
- 2nd self-assessment POA due for 2024–25
- CT return due for periods ended 31 July 2024
- CT return amendments for periods ended 31 July 2023
- VAT partial exemption adjustments for year ended 30 April 2025
- VAT balancing payments (annual accounting, May YE)
- Plastic packaging tax return/payment for Q2
- IHT due (for Jan 2025 events)
- Deadline to notify pension scheme to cover AA charge for 2023–24
This is a big month for tax teams and business owners. Stay ahead—late submissions can trigger penalties and interest. Follow us and never miss a tax compliance date ever!