Dates & deadlines

22 January 2026

• PAYE, NIC and CIS payment (electronic)

  Quarter-end 5 January 2026

• PAYE, NIC and CIS payment (electronic)

  Month-end 5 January 2026

30 January 2026

• Non-resident landlord scheme

  Payment of tax for the quarter ended 31 December 2025

31 January 2026

• Plastic Packaging Tax

  Return and payment quarter-end 31 December

• EFRBS

  Report schemes starting in 2024/25

• IR35

  Amend or correct 2024/25 deemed payment on employer return and pay balance of PAYE/NIC

• National Insurance

  Form CA72A (deferral) for the self-employed

• Self Assessment

  File outstanding 2021/22 returns to displace a determination

• Self Assessment

  First 2025/26 payment on account

• Self Assessment

  2024/25 balancing payment