Dates and Deadlines

19 October 2025

PAYE, NIC and CIS Payment (postal)

Month-end 5 October 2025.

CIS Return

Payments made to subcontractors in the month to 5 October 2025.

PAYE Settlement Agreement

Payment of 2024/25 Class 1B NIC and tax (postal).

PAYE, NIC and CIS Payment (postal)

Quarter-end 5 October 2025.

22 October 2025

PAYE, NIC and CIS Payment (electronic)

Quarter-end 5 October 2025.

PAYE, NIC and CIS Payment (electronic)

Month-end 5 October 2025.

30 October 2025

Corporation Tax Returns

30 September 2024 year ends

Non-resident Landlord Scheme

Payment of tax for the quarter ended 30 September 2025.

Non-resident Landlord Scheme

Payment of tax for the quarter ended 30 September 2025.

31 October 2025

Self Assessment

2024/25 paper tax returns.