Tax and business calendar

30 January 2025

• Non-resident landlord scheme

  Payment of tax for the quarter ended 31 December 2024

31 January 2025

• Plastic Packaging Tax

  Return and payment quarter-end 31 December

• EFRBS

  Report schemes starting in 2023/24

• IR35

  Amend or correct 2023/24 deemed payment on employer return and pay any balance of PAYE/NIC

• National Insurance

  Form CA72A (deferral) for the self-employed

• National Insurance

  Notify of liability to Class 2 NI where self-employment commenced in 2023/24

• Self Assessment

  File outstanding 2020/21 returns to displace a determination

• Self Assessment

  First 2024/25 payment on account

• Self Assessment

  2023/24 balancing payment

• Self Assessment

  Amendments to 2022/23 tax returns