Key Accounting Dates June 2025

Accounting Wise - Key Accounting Dates - June 2025

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Keeping on top of important Accounting Dates in June 2025 (UK)

Staying on top of your accounting deadlines is essential for keeping your business compliant and avoiding penalties. Whether you’re managing Corporation Tax, PAYE, VAT, or CIS obligations, June 2025 brings a number of key dates that UK businesses need to be aware of. From Corporation Tax payments and returns to VAT deadlines and PAYE submissions, this month’s calendar is packed with important reminders. Below, we’ve outlined all the critical dates you need to mark, along with what each deadline means for your business.

1st June – Corporation Tax payment: 31 August 2024 year ends

If your company’s accounting year ended on 31 August 2024, your Corporation Tax payment is due by 1 June 2025. HMRC expects payment nine months and one day after the end of your accounting period.

To avoid interest charges or penalties, make sure you pay on time. You can pay via online banking, direct debit, corporate credit card, or other HMRC-approved methods. If you’re unsure how much to pay, check your Corporation Tax calculation or speak to your accountant.

1st June – Advisory fuel rates for company car drivers: new rates published

HMRC updates the Advisory Fuel Rates (AFRs) quarterly, and the latest rates come into effect on 1 June 2025. These rates are used to reimburse employees for business travel in company cars or to calculate private fuel usage charges.

The AFRs reflect changes in fuel prices and apply to petrol, diesel, and electric vehicles. Employers can use the new rates from 1 June, but there’s typically a one-month transition period during which either the old or new rates can be used.

Make sure your payroll and expense systems are updated accordingly to remain compliant and avoid over- or under-reimbursing staff.

7th June – VAT return submission and payment (online): month-end or quarter 30 April 2025

If your business submits VAT returns monthly or quarterly and your accounting period ended on 30 April 2025, both your VAT return and payment must be submitted to HMRC by 7 June 2025.

This deadline applies only if you file and pay your VAT online, which most businesses are required to do under Making Tax Digital (MTD). To avoid late filing penalties or interest charges, ensure:

  • Your VAT return is submitted through compatible MTD software
  • Your payment reaches HMRC by the due date (consider bank processing times)

Set up reminders or schedule payments in advance to stay compliant.

8th June – PAYE, NIC and CIS payment (postal): month-end 5 June 2025

If you pay your PAYE, National Insurance (NIC) or Construction Industry Scheme (CIS) deductions by post, HMRC must receive your payment by 8 June 2025 for the period ending 5 June 2025.

Postal payments take longer to process, so it’s essential to post them in plenty of time. Make sure:

  • The correct payslip is included
  • The cheque is made payable to ‘HMRC only’
  • Your accounts office reference is clearly written on the back

For faster and more secure processing, consider switching to electronic payment methods where the deadline extends to the 22nd of the month.

19th June –  CIS return: payments made to subcontractors in the month to 5 June 2025

If you’re registered with the Construction Industry Scheme (CIS), you must file your monthly CIS return by 19 June 2025. This return should report all payments made to subcontractors between 6 May and 5 June 2025.

Even if you didn’t pay any subcontractors during the period, you must still file a nil return to avoid penalties. Returns can be submitted through:

  • HMRC’s CIS online service
  • Compatible commercial software
  • Your accountant or payroll provider

Late returns can lead to automatic fines, so it’s important to submit on time.

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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.

Need help understanding your business finances? Get started today for expert advice on improving your profits.

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