Key HMRC & Companies House Deadlines: November–December 2025 Business Compliance Guide 
 
As the end of the year approaches, UK businesses face a busy period of financial and statutory deadlines. Staying ahead of these dates can help you avoid penalties, keep your business compliant, and maintain smooth operations during the hectic festive season. 
 
Below is a clear breakdown of the essential deadlines for November and December 2025, covering VAT, PAYE, Companies House filings, Corporation Tax, and new regulatory requirements. 
 
And remember, JSB Accountants are here to help you stay compliant, organised, and stress-free every step of the way. 
 
📅 November 2025 Compliance Deadlines 
 
7 November — VAT Return & Payment Deadline 
 
Businesses on the standard quarterly VAT cycle must submit their VAT Return and make payment for the period ending 30 September 2025. 
 
JSB Accountants can handle your VAT preparation and submissions to ensure everything is filed accurately and on time. 
 
18 November — Mandatory ID Verification for Directors & PSCs 
 
From this date, Companies House identity verification becomes compulsory for all Directors and Persons of Significant Control (PSCs). 
 
JSB Accountants can guide you through the verification process and help ensure your company meets the new transparency requirements without hassle. 
 
21 November — PAYE, NIC, and CIS Electronic Payment Deadline 
 
As the deadline falls on a Saturday, payments for the period ending 5 November must clear HMRC’s bank account by 21 November. 
 
If your payments are tight or complex, JSB Accountants can help you schedule and manage them correctly to avoid late-payment penalties. 
 
26 November — The Chancellor’s Autumn Budget 
 
The Autumn Budget is expected to bring new measures impacting taxation and business planning. 
 
JSB Accountants can break down the changes for you and advise on how the announcements affect your business. 
 
30 November — Major Year-End Filing Deadlines 
 
Companies House Accounts 
 
Companies with an accounting period ending 28 February 2025 must file accounts by 30 November. 
 
Corporation Tax Returns 
 
Corporation Tax returns (CT600) are due for accounting periods ending 30 November 2024. 
 
JSB Accountants can prepare and file both your statutory accounts and your Corporation Tax return, ensuring full compliance and minimising your tax liabilities where possible. 
 
📅 December 2025 Compliance Deadlines 
 
7 December — VAT Return & Payment Deadline 
 
VAT Returns and payments for the period ending 31 October 2025 must be submitted by 7 December. 
JSB Accountants can manage this entire process, letting you focus on the busy Christmas trading period. 
 
22 December — PAYE, NICs & CIS Electronic Payment Deadline 
 
Payments for the tax month ending 5 December must clear HMRC by 22 December. With festive bank delays, JSB Accountants can help ensure payments are scheduled early and correctly. 
 
30 December — Self Assessment Deadline for PAYE Code Adjustments 
 
Submit your 2024/25 Self Assessment tax return online by 30 December if you want HMRC to collect tax owed through your PAYE coding. 
JSB Accountants can complete, review, and submit your return—making sure it's accurate and filed well before the deadline. 
 
31 December — Final Filing Deadlines of the Year 
 
Companies House Accounts 
 
Companies with an accounting period ending 31 March 2025 must file accounts by 31 December. 
 
Corporation Tax Returns 
 
CT returns are due for accounting periods ending 31 December 2024. 
 
JSB Accountants can ensure all submissions are completed correctly and on time, helping your business finish the year with confidence. 
 
✔️ Final Thoughts 
 
The last two months of the year are packed with compliance deadlines, but you don’t have to tackle them alone. 
JSB Accountants can support you with VAT, payroll, accounts, Corporation Tax, Companies House filings, and Self Assessment—giving you peace of mind during this busy period. 
 
✔️ November–December 2025 Business Compliance Checklist 
 
📌 NOVEMBER 2025 
 
7 November 
 
Submit VAT Return for period ending 30 Sept 2025 
 
Pay VAT due 
 
JSB Accountants can file and manage VAT for you 
 
18 November 
 
Ensure identity verification completed for all Directors and PSCs 
 
JSB can guide you through the new Companies House rules 
 
21 November 
 
PAYE, NIC & CIS electronic payments (for period ending 5 Nov) must clear HMRC by this date 
 
JSB can schedule payments to avoid penalties 
 
26 November 
 
Follow the Autumn Budget announcement and assess any changes 
 
JSB can explain what the Budget means for your business 
 
30 November 
 
File accounts for accounting period ending 28 Feb 2025 
 
Submit Corporation Tax return for accounting periods ending 30 Nov 2024 
 
JSB can prepare and file both accounts and tax returns 
 
📌 DECEMBER 2025 
 
7 December 
 
Submit VAT Return for period ending 31 Oct 2025 
 
Pay VAT due 
 
JSB manages VAT filing and payment scheduling 
 
22 December 
 
PAYE, NIC & CIS electronic payments (for period ending 5 Dec) must clear HMRC 
 
JSB helps ensure payments are made early (avoid festive delays) 
 
30 December 
 
Submit online Self Assessment for 2024/25 if you want tax collected through your PAYE code 
 
JSB can prepare and submit your return 
 
31 December 
 
File accounts for accounting period ending 31 Mar 2025 
 
Submit Corporation Tax return for accounting periods ending 31 Dec 2024 
 
JSB can complete and file all year-end submissions 
As a family-run company, we pride ourselves on providing a bespoke service tailored to your particular needs. 
 
Above all, our objective is to save you time, money and effort in managing your accounts, leaving you free to focus on building your business. 
 
Remember, you’re not alone, we’re always here to help if you have an accounts problem or query 
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