Dates and deadlines.

22 July 2025

• Employee Benefits

  Payment of 2024-25 Class 1A NIC (electronic)

• PAYE, NIC and CIS Payment (Electronic)

  Quarter-end 5 July 2025

• PAYE, NIC and CIS Payment (Electronic)

  Month-end 5 July 2025

30 July 2025

• Non-resident Landlord Scheme

  Payment of tax for the quarter ended 30 June 2025

31 July 2025

• Corporation Tax Returns

  31 July 2024 year ends

• Plastic Packaging Tax:

  Return and payment quarter-end 30 June

• Pensions

  Notify scheme administrator to pay Annual allowance charge for 2023-24

• Self Assessment

  Second 2024-25 payment on account

• VAT Annual Accounting

  31 May stagger VAT return and balancing payment

• VAT Partial Exemption

  Annual adjustment due this quarter for 30 April stagger