Tax and business calendar

Details of compliance and regulatory deadlines.

    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

    01 May 2025

    • VAT Fuel Scale Charge

      New rates apply from the next VAT period beginning on or after 1 May 2025

    • Corporation Tax Payment

      31 July 2024 year ends

    03 May 2025

    • P46(car) Paper

      Quarter to 5 April 2025