Dates & Deadlines
19th of the month
Filing and Payment Dates
CIS Return
Payments made to subcontractors in the month to 5th of the current month
PAYE, NIC and CIS Payment
Quarter-end to the 5th of the current month (Postal)
PAYE, NIC and CIS Payment
Month-end to the 5th of the current month (Postal)
22nd of the month
Filing and Payment Dates
PAYE, NIC and CIS Payment
Quarter-end to the 5th of the current month (Electronic)
PAYE, NIC and CIS Payment
Month-end to the 5th of the current month (Electronic)
Important Filing Dates
Filing and Payment Dates
Self Assessment Tax Return
Tax return for the year ended April 25 to be filed by 31st January 2026
Employee Benefits
Employee benefits payment of 2024-25 Class 1a NIC (Postal) by 19th July
Employee benefits payment of 2024-25 Class 1a NIC (Electronic) by 22nd July
Self Assessment Second payment on account
Second 2024-25 payment on account to be made by 31st July
Self Assessment/PAYE
New Tax Year starts on the 6th April every year
National Minimum Wage
6th April every year - National Minimum Wage Increases
Annual Accounts
9 months after Year End.
The Annual Statutory Accounts for your Limited Company are due to be filed at Companies House.
Late filing will be subject to a fine.