22 July 2026

• Employee benefits

  Payment of 2025/26 Class 1A NIC (electronic)

• PAYE, NIC and CIS payment (electronic)

  Quarter-end 5 July 2026

• PAYE, NIC and CIS payment (electronic)

  Month-end 5 July 2026

30 July 2026

• Non-resident landlord scheme

  Payment of tax for the quarter ended 30 June 2026

31 July 2026

• Pensions

  Notify scheme administrator to pay Annual allowance charge for 2024/25

• Self Assessment

  Second 2025/26 payment on account

• VAT annual accounting

  31 May stagger VAT return and balancing payment

• VAT partial exemption

  Annual adjustment due this quarter for 30 April stagger

• Corporation Tax returns

  31 July 2025 year ends

• Plastic Packaging Tax

  Return and payment quarter-end 30 June