Dates & deadlines

19 June 2025

• CIS Return

  Payments made to subcontractors in the month to 5 June 2025

• PAYE, NIC and CIS Payment (Postal)

  Month-end 5 June 2025

22 June 2025

• PAYE, NIC and CIS Payment (Electronic)

  Month-end 5 June 2025

30 June 2025

• VAT Annual Accounting

  30 April stagger VAT return and balancing payment

• VAT Partial Exemption

  Annual adjustment due this quarter for 31 March stagger

• Corporation Tax Returns

  30 June 2024 year ends

01 July 2025

• Corporation Tax Payment

  30 September 2024 year ends

04 July 2025

• Employment-related securities

  Make good unrecovered PAYE on notional payments to avoid tax charge under s.222 ITEPA 2003

05 July 2025

• Non-resident Landlord Scheme

  Annual return to HMRC and certificate NRL6 to landlord

• PAYE Settlement Agreement

  Deadline to agree for 2024-25