Dates and Deadlines

22 April 2025

• PAYE, NIC and CIS Payment (electronic)

  Quarter-end 5 April 2025

• PAYE, NIC and CIS Payment (electronic)

  Month-end 5 April 2025

30 April 2025

• Inheritance Tax

  Payment of IHT on lifetime transfers between 6 April and 30 September 2024

• Non-resident Landlord Scheme

  Payment of tax for the quarter ended 31 March 2025

• Annual Tax on Enveloped Dwellings

  Return and payment (or relief declaration) for properties within the scope of ATED on 1 April 2025

• Corporation Tax Returns

  30 April 2024 year ends

• Plastic Packaging Tax

  Return and payment quarter-end 31 March 2025

01 May 2025

• VAT Fuel Scale Charge

  New rates apply from the next VAT period beginning on or after 1 May 2025

• Corporation Tax Payment

  31 July 2024 year ends

03 May 2025

• P46(car) Paper

  Quarter to 5 April 2025