Dates and deadlines

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.

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