Tax and business calendar

Details of compliance and regulatory deadlines.

    19 April 2025

    • CIS Return

      Payments made to subcontractors in the month to 5 April 2025

    • PAYE, NIC and CIS Payment (postal)

      Quarter-end 5 April 2025

    • PAYE, NIC and CIS Payment (postal)

      Month-end 5 April 2025

    22 April 2025

    • PAYE, NIC and CIS Payment (electronic)

      Quarter-end 5 April 2025

    • PAYE, NIC and CIS Payment (electronic)

      Month-end 5 April 2025

    30 April 2025

    • Inheritance Tax

      Payment of IHT on lifetime transfers between 6 April and 30 September 2024

    • Non-resident Landlord Scheme

      Payment of tax for the quarter ended 31 March 2025

    • Annual Tax on Enveloped Dwellings

      Return and payment (or relief declaration) for properties within the scope of ATED on 1 April 2025

    • Corporation Tax Returns

      30 April 2024 year ends

    • Plastic Packaging Tax

      Return and payment quarter-end 31 March 2025