Dates & deadlines

07 October 2026

• VAT return submission and payment (online)

  Month or quarter-end 31 August 2026

14 October 2026

• CT61

  Return and payment for the quarter ended 30 September 2026

19 October 2026

• CIS return

  Payments made to subcontractors in the month to 5 October 2026

• PAYE settlement agreement

  Payment of 2025-26 Class 1B NIC and tax (postal)

• PAYE, NIC and CIS payment (postal)

  Quarter-end 5 October 2026

• PAYE, NIC and CIS payment (postal)

  Month-end 5 October 2026

22 October 2026

• PAYE settlement agreement

  Payment of 2025-26 Class 1B NIC and tax (electronic)

• PAYE, NIC and CIS payment (electronic)

  Quarter-end 5 October 2026

• PAYE, NIC and CIS payment (electronic)

  Month-end 5 October 2026

30 October 2026

• Non-resident landlord scheme

  Payment of tax for the quarter ended 30 September 2026