Key Accounting Dates November 2025
Staying on top of your accounting and tax deadlines is essential for keeping your business compliant and avoiding unnecessary HMRC penalties. November may not be the busiest month of the financial year, but there are still several key dates that every UK business owner, freelancer, and employer should have on their calendar.
At Accounting Wise, we help UK businesses stay ahead of deadlines through proactive planning and digital reminders via The Balance App – reducing the risk of missed submissions and late payment charges.
Here’s your expert post i jto the essential UK accounting and tax dates in November 2025, along with practical advice to help you stay compliant.
1st November – Corporation Tax payment: 31 January 2025 year ends
If your company’s financial year ended on 31 January 2025, your Corporation Tax payment must reach HMRC by 1 November 2025.
This payment deadline applies to most limited companies unless you’re required to pay in instalments (usually only for larger businesses with profits over £1.5 million).
You can pay Corporation Tax online via the GOV.UK Corporation Tax payment service using faster payment, CHAPS, Bacs, or direct debit. Make sure to leave enough processing time – payments are only considered “received” once they clear HMRC’s account.
At Accounting Wise, we often see businesses accidentally pay a few days late because of weekend or bank holiday delays. HMRC will charge daily interest from the due date, so it’s worth scheduling payments a few days early.
Tip: If you use Xero, FreeAgent, or The Balance App, set up automatic Corporation Tax reminders and reconciliation alerts. This helps ensure your payment is made on time and recorded accurately in your books.
2nd November – P46(car) electronic or paper: quarter to 5 October 2025
Employers must submit form P46(Car) to HMRC by 2 November 2025 to report any company cars provided to employees during the quarter ending 5 October 2025. This includes any new car allocations, changes to existing vehicles, or withdrawals of company cars.
The P46(Car) form ensures HMRC can correctly adjust the employee’s tax code to reflect the car benefit for Benefit in Kind (BiK) purposes. Submissions can be made electronically through your payroll software, HMRC PAYE Online, or by paper if you’re not yet filing digitally.
We always recommend submitting the P46(Car) electronically – it’s faster, reduces errors, and provides immediate confirmation of receipt from HMRC. Filing late or omitting updates can lead to employees being incorrectly taxed or facing retrospective adjustments later in the year.
Tip: Review your company car policy each quarter to ensure all vehicle allocations and mileage reimbursements are up to date. This helps keep your PAYE records accurate and compliant with HMRC’s company car guidance.
5th November – Employment intermediaries: report for the quarter to 5 October 2025
If your business supplies workers to third parties – either directly or through an agency and you don’t operate PAYE on their payments, you must submit an Employment Intermediaries Report to HMRC by 5 November 2025. This return covers the period from 6 July to 5 October 2025.
The report details every worker you’ve placed with a client, including how and when they were paid, and whether PAYE tax and National Insurance were deducted. Submissions are made via the HMRC Employment Intermediaries Online Service, using either a manual form or an upload file in HMRC’s CSV format.
We often see intermediaries forget to file these quarterly reports when contractors are paid through third-party umbrella companies. HMRC still requires submission even if no workers were supplied – in which case you must file a “nil return.”
Failure to submit on time can lead to escalating penalties, starting at £250 for the first offence, rising to £1,000 for repeat failures within 12 months.
Tip: Maintain a centralised record of all contractor payments and engagements throughout the quarter. This makes compiling the CSV for upload much easier and ensures your intermediaries reporting stays fully compliant.
5th November – Employment intermediaries: remove a report for the quarter to 5 July 2025
If you submitted an Employment Intermediaries Report for the quarter ending 5 July 2025 and later discovered an error, omission, or duplication, you must remove or amend the original report with HMRC by 5 November 2025.
Corrections are made through the HMRC Employment Intermediaries Online Service. You’ll need to delete the incorrect report and resubmit the revised version showing the accurate details of any workers placed and how they were paid.
We advise reviewing each quarterly return carefully before submission – even small inconsistencies (such as mismatched National Insurance numbers or incomplete payment records) can trigger HMRC follow-ups. When an amendment is required, act promptly; late corrections can still lead to compliance flags or penalty assessments.
Tip: Keep a permanent record of every CSV file submitted, along with confirmation receipts from HMRC. This provides an audit trail in case of queries and simplifies future amendments or nil returns.
