Dates and Deadlines

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

• Self Assessment

  First 2025/26 payment on account

• Self Assessment

  2024/25 balancing payment

• Self Assessment

  Amendments to 2023/24 tax returns

• Self Assessment

  2024/25 online tax returns