Dates and deadlines

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

  • Plastic Packaging Tax

    Return and payment quarter-end 31 December

  • EFRBS

    Report schemes starting in 2023/24

  • IR35

    Amend or correct 2023/24 deemed payment on employer return and pay any balance of PAYE/NIC

  • National Insurance

    Form CA72A (deferral) for the self-employed

  • 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

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