Key Tax Dates

Key Dates - Businesses with PAYE Schemes

  • 5th each month – PAYE tax month ends.
  • Dates19th each month –PAYE payment is due with HMRC for the previous month.
  • 5th April – Tax yearend.
  • 19th May – Forms P35 & P14s due with HMRC for the previous tax year.
  • 6th July - Forms P11d & P11d(b) due with HMRC for the previous tax year.
  • 19th July – Class 1a NI payment due with HMRC for the previous tax year.

Key Dates - VAT Registered Businesses

  • 1 month after VAT Quarter end – VAT Return and payment due with HMRC.

Key Dates - Companies Only

  • Anniversary of Incorporation – Annual Return and filing fee to be sent to Companies House.
  • 9 months after company yearend – Corporation Tax payment due with HMRC.
  • 10 months after company yearend – Accounts due for filing with Companies House.
  • 12 months after company yearend – CT600 and annual accounts due with HMRC.

Key Dates - Individuals Registered for Self-Assessment

  • 31st January – If filing electronically self-assessment return due with HMRC for previous tax year; balance of any tax due for previous tax year due with HMRC; 1st payment on account due for current tax year due with HMRC.
  • 5th April – tax year ends.
  • 31st July – 2nd payment on account is due with HMRC for the previous tax year.
  • 30th September – Return must be with HMRC if you want them to calculate the tax liability.31st October – If filing by paper return it must be received by HMRC.
  • 31st December – Return must be with HMRC if you want tax owed to be collected in next year’s personal tax code (up to £2000 only).