Tax and business calendar

Details of compliance and regulatory deadlines.

    19 January 2025

    • CIS return

      Payments made to subcontractors in the month to 5 January 2025

    • PAYE, NIC and CIS payment (postal)

      Quarter-end 5 January 2025

    • PAYE, NIC and CIS payment (postal)

      Month-end 5 January 2025

    22 January 2025

    • PAYE, NIC and CIS payment (electronic)

      Quarter-end 5 January 2025

    • PAYE, NIC and CIS payment (electronic)

      Month-end 5 January 2025

    30 January 2025

    • Non-resident landlord scheme

      Payment of tax for the quarter ended 31 December 2024

    31 January 2025

    • National Insurance

      Notify of liability to Class 2 NI where self-employment commenced in 2023/24

    • Self Assessment

      File outstanding 2020/21 returns to displace a determination

    • Self Assessment

      First 2024/25 payment on account

    • Self Assessment

      2023/24 balancing payment