Dates & deadlines

19 July 2026

• CIS return

  Payments made to subcontractors in the month to 5 July 2026

• Employee benefits

  Payment of 2025-26 Class 1A NIC (postal)

• PAYE, NIC and CIS payment (postal)

  Quarter-end 5 July 2026

• PAYE, NIC and CIS payment (postal)

  Month-end 5 July 2026

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