Dates and Deadlines

07 December 2025

• VAT Return Submission and Payment (online)

  Month or quarter-end 31 October 2025.

19 December 2025

• CIS Return

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

• PAYE, NIC and CIS Payment (postal)

  Month-end 5 December 2025.

22 December 2025

• PAYE, NIC and CIS Payment (electronic)

  Month-end 5 December 2025.

30 December 2025

• Self Assessment

  Payment of 2024/25 tax via PAYE coding out online return submission.

31 December 2025

• Corporation Tax Returns

  31 December 2024 year ends.