Dates & deadlines

14 January 2026

• CT61

  Return and payment for quarter ended 31 December 2025

19 January 2026

• CIS return

  Payments made to subcontractors in the month to 5 January 2026

• PAYE, NIC and CIS payment (postal)

  Quarter-end 5 January 2026

• PAYE, NIC and CIS payment (postal)

  Month-end 5 January 2026

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