Dates and deadlines

30 December 2024

• Self Assessment

  Payment of 2023-24 tax via PAYE coding out online return submission.

31 December 2024

• Corporation Tax returns

  31 December 2023 year ends.

01 January 2025

• Corporation Tax payment

  31 March 2024 year ends

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