Tax and business calendar

Details of compliance and regulatory deadlines.

22 April 2025

Inheritance Tax

Payment of IHT on lifetime transfers between 6 April and 30 September 2024
Non-resident Landlord Scheme

Payment of tax for the quarter ended 31 March 2025
Annual Tax on Enveloped Dwellings

Return and payment (or relief declaration) for properties within the scope of ATED on 1 April 2025
Corporation Tax Returns

30 April 2024 year ends
Plastic Packaging Tax

Return and payment quarter-end 31 March 2025

VAT Fuel Scale Charge

New rates apply from the next VAT period beginning on or after 1 May 2025
Corporation Tax Payment

31 July 2024 year ends