Tax & business calendar

Information for the current tax year.

19 June 2025

  • CIS Return

    Payments made to subcontractors in the month to 5 June 2025

  • PAYE, NIC and CIS Payment (Postal)

    Month-end 5 June 2025

22 June 2025

  • PAYE, NIC and CIS Payment (Electronic)

    Month-end 5 June 2025

30 June 2025

  • VAT Annual Accounting

    30 April stagger VAT return and balancing payment

  • VAT Partial Exemption

    Annual adjustment due this quarter for 31 March stagger

  • Corporation Tax Returns

    30 June 2024 year ends

01 July 2025

  • Corporation Tax Payment

    30 September 2024 year ends

04 July 2025

  • Employment-related securities

    Make good unrecovered PAYE on notional payments to avoid tax charge under s.222 ITEPA 2003

05 July 2025

  • Non-resident Landlord Scheme

    Annual return to HMRC and certificate NRL6 to landlord

  • PAYE Settlement Agreement

    Deadline to agree for 2024-25