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