Welcome to MMG’s rolling calendar of Scotland tax deadlines. We update this post each month to keep you informed and compliant. Bookmark this page or subscribe to our newsletter for monthly reminders.

Last updated: 5 November 2025

November/December 2025

01/11: Corporation Tax for the year to 31/01/2025, unless quarterly instalments apply.

07/11: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 30/09/25 and for the monthly return then ended, if you file monthly. 

19/11: PAYE & NIC deductions, and CIS return and tax, for the month to 05/11/2025 (due 22/11 if you pay electronically). 

01/12: Corporation Tax for the year to 28/02/2025, unless quarterly instalments apply.

07/12: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 30/11/25 and for the monthly return then ended, if you file monthly. 

19/12: PAYE & NIC deductions, and CIS return and tax, for the month to 05/12/2025 (due 22/12 if you pay electronically). 

30/12: Deadline for filing 2024/25 tax return online if you wish to request that HMRC collect outstanding tax via your PAYE tax code. 

October/November 2025

01/10: Corporation Tax for the year to 31/12/2024, unless quarterly instalments apply.

05/10: Deadline for notifying HMRC of chargeability, if not already within Self-Assessment, for 2024/25.

07/10: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 30/09/25 and for the monthly return then ended, if you file monthly. 

19/10: PAYE & NIC deductions, and CIS return and tax, for the month to 05/10/2025 (due 22/10 if you pay electronically). 

01/11: Corporation Tax for the year to 31/01/2025, unless quarterly instalments apply.  

07/11: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 31/10/25 and for the monthly return then ended, if you file monthly. 

19/11: PAYE & NIC deductions, and CIS return and tax, for the month to 05/11/2025 (due 22/11 if you pay electronically). 

September/October 2025

01/09: Corporation Tax for the year to 30/11/2024, unless quarterly instalments apply.

07/09: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 31/08/25 and for the monthly return then ended, if you file monthly.

19/09: PAYE & NIC deductions, and CIS return and tax, for the month to 05/09/2025 (due 22/09 if you pay electronically).

01/10: Corporation Tax for the year to 31/12/2024, unless quarterly instalments apply.

07/10: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 31/09/25 and for the monthly return then ended, if you file monthly.

19/10: PAYE & NIC deductions, and CIS return and tax, for the month to 05/10/2025 (due 22/10 if you pay electronically).

August/September 2025

01/08: Corporation Tax for the year to 31/10/2024, unless quarterly instalments apply.

07/08: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 31/07/25 and for the monthly return then ended, if you file monthly.

19/08: PAYE & NIC deductions, and CIS return and tax, for the month to 05/08/2025 (due 22/08 if you pay electronically).

01/09: Corporation Tax for the year to 30/11/2024, unless quarterly instalments apply.

07/09: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 31/08/25 and for the monthly return then ended, if you file monthly.

19/09: PAYE & NIC deductions, and CIS return and tax, for the month to 05/09/2025 (due 22/09 if you pay electronically).

July/August 2025

01/07: Corporation Tax for the year to 30/09/2024, unless quarterly instalments apply.

05/07: Last date for agreeing PAYE settlement agreements for 2024/25 employee benefits.

05/07: Deadline for agents and tenants to submit returns of rent paid to non-resident landlords and tax deducted for 2024/25.

06/07: Deadline for forms P11D and P11D(b) for the 2024/25 tax year. It is also the deadline for notifying HMRC of shares and options awarded to employees and advising HMRC that you want to file PAYE Settlement Agreement for minor and incidental benefits in kind.

07/07: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 31 May 2025 and for the monthly return then ended, if you file monthly.

19/07: PAYE & NIC deductions, and CIS return and tax, for the month to 05/07/2025 (due 22/07 if you pay electronically).

31/07: 50% payment on account of the 2024/25 tax liability due.

01/08: Corporation Tax for the year to 31/10/2024, unless quarterly instalments apply.

07/08: Deadline for submitting your VAT return and paying the VAT due for the quarter ended 30 June 2025 and for the monthly return then ended, if you file monthly.

19/08: PAYE & NIC deductions, and CIS return and tax, for the month to 05/08/2025 (due 22/08 if you pay electronically).

Unsure how these deadlines apply to your business? Let MMG guide you through the details. Contact us for tailored tax advice and accounting support.