Tax and business calendar

Details of compliance and regulatory deadlines.

    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

    06 July 2025

    • Director Loans

      Close company election under s.187 ITEPA 2003 for all beneficial loans to a director to be treated as a single loan for calculating 2024-25 benefit

    • Termination payments and benefits

      2024-25 termination payments and benefits report