22nd June – PAYE, NIC and CIS payment (electronic): month-end 5 June 2025
If you pay PAYE, National Insurance (NIC) or Construction Industry Scheme (CIS) deductions electronically, the deadline for HMRC to receive your payment is 22 June 2025, covering the period up to 5 June 2025.
Electronic payments include bank transfers, direct debits, and online payment methods. To avoid interest or penalties:
- Ensure payment is made using your 13-character accounts office reference
- Schedule transfers in advance, especially if the due date falls on a weekend or bank holiday
- Confirm receipt through your HMRC online account if needed
Paying electronically gives you extra time beyond the postal deadline and helps ensure timely compliance.
30th June – Corporation Tax returns: 30 June 2024 year ends
If your company’s financial year ended on 30 June 2024, your Corporation Tax return (CT600) must be filed with HMRC by 30 June 2025.
Companies have 12 months from the end of their accounting period to file their return, even though the tax payment itself is due earlier (typically nine months and one day after the year end).
Make sure your submission includes:
- The CT600 form
- Full statutory accounts
- Tax computations
Filing late can result in automatic penalties, so aim to submit early, especially if you need time for revisions or accountant review.
30th June – VAT partial exemption: annual adjustment due this quarter for 31 March stagger
If your business is partially exempt for VAT and uses the standard annual adjustment method, and your VAT stagger ends 31 March, your annual adjustment must be included in your June 2025 VAT return.
This adjustment ensures your input VAT recovery reflects your actual taxable vs. exempt use over the full tax year. The 30 June deadline applies to those on a March/June/September/December quarterly VAT cycle.
Key points to ensure compliance:
- Perform the annual calculation for the period ending 31 March 2025
- Adjust your June 2025 VAT return accordingly
- Keep a clear record of your methodology and calculations in case of HMRC review
If you’re unsure how to calculate the adjustment, seek guidance from your accountant or VAT adviser.
30th June – VAT annual accounting: 30 April stagger VAT return and balancing payment
If you’re using the VAT Annual Accounting Scheme and your accounting year ended on 30 April 2025, your annual VAT return and balancing payment are both due by 30 June 2025.
Under this scheme, businesses make advance payments throughout the year and then submit one return to calculate the final VAT liability. At this point, you must:
- Submit your VAT return covering the full 12-month period
- Make a balancing payment if your actual VAT due is higher than what you’ve paid in instalments
- Or claim a refund if you’ve overpaid
Ensure your figures are accurate and submitted through Making Tax Digital-compatible software to remain compliant and avoid penalties.
Stay Ahead with Support from Accounting Wise
Staying on top of your accounting deadlines is essential for running a successful and compliant business. Missing key dates can lead to unnecessary stress, fines, or even disruption to your operations. By marking your calendar with the key accounting deadlines for June 2025 and preparing in advance, you can focus on what matters most, growing your business.
At Accounting Wise, we specialise in helping UK small businesses stay organised and fully compliant with HMRC and Companies House requirements. Whether you need assistance with bookkeeping, filing, or financial planning, our expert team is here to help you stay ahead. Get in touch today to find out how we can make your accounting easier.
