January Key Dates
Newsletter issue – January 2026
1st
- Corporation Tax payments are due for companies with a year-end of 31st March
19th
- For employers operating PAYE, this is the deadline to send an Employer Payment Summary (EPS) to claim any reduction on what you'll owe HMRC.
- It is also the deadline for employers operating PAYE to pay HMRC by post, for December.
22nd
- Deadline for employers operating PAYE to pay HMRC electronically, for December.
31st
- Corporation Tax Returns (CT600 form) are due for companies with a year-end of 31st January.
- It is also the deadline to submit your online self-assessment tax return (if you are required to do one) for the tax year ended 5th April 2025, and to pay HMRC any tax owed.