07 January 2025

• VAT return submission and payment (online)

  Month-end or quarter 30 November 2024

14 January 2025

• CT61

  Return and payment for quarter ended 31 December

19 January 2025

• CIS return

  Payments made to subcontractors in the month to 5 January 2025

• PAYE, NIC and CIS payment (postal)

  Quarter-end 5 January 2025

• PAYE, NIC and CIS payment (postal)

  Month-end 5 January 2025

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