Key Accounting Dates June 2025
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.