Accounts Tax Vat

Accounts, Tax and Vat explained in plain English

Tax Calendar

UK Tax Calendar

Below are important calendar dates split between self employed (personal tax) and Companies (corporation tax).  There is also a separate section for employers as they may fall into both of the previous categories.

Self Employed (Personal Tax – Self Assessment)

  • 31st January - 1st payment on account due, together with any outstanding tax.  Last date for submission of electronic filed tax return.
  • 1st March - 5% late payment penalty on outstanding tax due on 31st January for the year that still remaining unpaid to HMRC.
  • 31st July – 2nd payment on account due.
  • 31st October – Deadline for submission of paper tax return or if you would like HMRC to compute your tax liability.

Companies (Corporation Tax)

  • 3 Months – Deadline for notifying HMRC that a company has started trading (form CT41G).
  • 9 Months and 1 Day – Payment of Corporation Tax for Companies with taxable profits of less than £1.5 Million
  • 12 Months – Filing of Company Tax Return (form CT600)

Employers

  • 19th of each month – PAYE, Student Loan & CIS deductions are due to be paid to HMRC for the monthly period to the 5th of the current month.
  • 19th April / July / October / January – Quarterly PAYE, Student Loan & CIS deductions are due to be paid to HMRC for the quarterly period to the 5th of the current month.
  • 19th May – Employers’ end of year returns due for submission P35, P14s etc.
  • 31st May – P60 forms deadline for issuing to employees.
  • 6th July – P9, P11D and P11D(b) forms to be submitted to HMRC and copies provided to employees.
  • 19th July – Class 1A NI on employee benefits due.

The above lists are not exhaustive and additional deadlines may be appropriate given the type of business.