Resources
Dates & deadlines
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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
30 January 2025
Non-resident landlord scheme
Payment of tax for the quarter ended 31 December 2024
31 January 2025
Plastic Packaging Tax
Return and payment quarter-end 31 December
EFRBS
Report schemes starting in 2023/24
IR35
Amend or correct 2023/24 deemed payment on employer return and pay any balance of PAYE/NIC
National Insurance
Form CA72A (deferral) for the self-employed
National Insurance
Notify of liability to Class 2 NI where self-employment commenced in 2023/24
Self Assessment
File outstanding 2020/21 returns to displace a determination
Self Assessment
First 2024/25 payment on account