Dates and Deadlines

07 February 2026

• VAT Return Submission and Payment (online)

  Month-end or quarter 31 December 2025

14 February 2026

• National Insurance

  Form CA72A (deferral) for the employed

19 February 2026

• CIS Return

  Payments made to subcontractors in the month to 5 February 2026

• PAYE, NIC and CIS payment (postal)

  Month-end 5 February 2026

22 February 2026

• PAYE, NIC and CIS payment (electronic)

  Month-end 5 February 2026

28 February 2026

• Corporation Tax Returns

  28 February 2025 year ends