Tax and business calendar

05 April 2025

• National Insurance

  Normal deadline to pay voluntary Class 2 or Class 3 NI for 2018-19

• Tax Year

  2024/25 tax year ends

• P46(car) Electronic

  Quarter to 5 April 2025

06 April 2025

• Tax Year

  2025/26 tax year begins

07 April 2025

• VAT Return Submission and Payment (online)

  Month-end or quarter 28 February 2025

14 April 2025

• CT61

  Return and payment for quarter ended 31 March 2025

19 April 2025

• CIS Return

  Payments made to subcontractors in the month to 5 April 2025

• PAYE, NIC and CIS Payment (postal)

  Quarter-end 5 April 2025

• PAYE, NIC and CIS Payment (postal)

  Month-end 5 April 2025

22 April 2025

• PAYE, NIC and CIS Payment (electronic)

  Quarter-end 5 April 2025