UK Tax Calendar: Important Deadlines

Tax deadlines depend on the business structure, accounting year end, VAT periods and payroll arrangements. A calendar should therefore combine standard tax dates with deadlines specific to your business.

Self Assessment Dates

Key dates normally include:

• 5 October: registration deadline for new Self Assessment taxpayers relating to the previous tax year
• 31 October: paper tax return deadline
• 31 January: online return, balancing payment and first payment on account
• 31 July: second payment on account

The UK tax year runs from 6 April to 5 April. Preparing the return early does not bring the payment deadline forward.

Limited Company Deadlines

For most private companies, annual accounts are due nine months after the financial year end. First accounts can have a different deadline.

Corporation Tax is normally payable nine months and one day after the accounting period ends, while the Company Tax Return is due 12 months after that period ends.

A confirmation statement must usually be filed within 14 days after the end of its review period. The review date is specific to the company.

VAT and Payroll

VAT returns and payments are usually due one month and seven days after the end of the VAT period. Businesses should check their online VAT account because annual accounting and payment-on-account arrangements can create different dates.

PAYE and National Insurance are generally due electronically by the 22nd following the tax month or quarter. Payroll information is normally reported through RTI on or before employees are paid.

Other Dates to Monitor

Businesses may also need to track CIS returns, pension contributions, P11D reporting and sector-specific obligations. The deadline for a monthly CIS return is normally the 19th following the tax month.

Deadlines falling on weekends and bank holidays require planning because cleared funds may still need to reach HMRC on time. Companies House and HMRC dates are independent, so completing one filing does not satisfy the other obligation.

Build a Reliable System

Use accounting software, calendar reminders and regular bookkeeping. Keep enough cash aside for tax rather than waiting for a reminder shortly before payment is due.

GMS Accountants helps businesses and individuals in Cambridge and Nottingham manage filing and payment deadlines. Contact us for a calendar tailored to your business.