Dates and deadlines

19 July 2025

• CIS Return

  Payments made to subcontractors in the month to 5 July 2025

• Employee Benefits

  Payment of 2024-25 Class 1A NIC (postal)

• PAYE, NIC and CIS payment (Postal)

  Quarter-end 5 July 2025

• PAYE, NIC and CIS Payment (Postal)

  Month-end 5 July 2025

22 July 2025

• Employee Benefits

  Payment of 2024-25 Class 1A NIC (electronic)

• PAYE, NIC and CIS Payment (Electronic)

  Quarter-end 5 July 2025

• PAYE, NIC and CIS Payment (Electronic)

  Month-end 5 July 2025

30 July 2025

• Non-resident Landlord Scheme

  Payment of tax for the quarter ended 30 June 2025

31 July 2025

• Pensions

  Notify scheme administrator to pay Annual allowance charge for 2023-24

• Self Assessment

  Second 2024-25 payment on account