Tax & compliance

What are the key UK tax deadlines?

Q: What are the key UK tax deadlines?

The ones that catch people: online self assessment by 31 January (also the payment deadline, plus the first payment on account); the second payment on account by 31 July; VAT returns one month and 7 days after each quarter; corporation tax payment 9 months and 1 day after your company year end; the CT600 return 12 months after year end; and Companies House accounts 9 months after year end for private companies.

By Pick My Accountant Editorial · Updated 9 July 2026

For the self-employed and landlords

The tax year ends 5 April. Register for self assessment by 5 October after your first trading year; file online and pay by the following 31 January. If your bill exceeds £1,000, HMRC adds payments on account — advance instalments due 31 January and 31 July — which surprise almost every first-year filer. From April 2026, Making Tax Digital adds quarterly digital updates for the self-employed and landlords with qualifying income over £50,000.

For limited companies

Everything runs from your accounting year end, and the trap is the ordering: corporation tax must be PAID 9 months and 1 day after year end, before the CT600 return is technically due at 12 months — so in practice accounts get finalised early. Companies House wants your annual accounts within 9 months (private companies), plus a confirmation statement at least once a year within 14 days of your review date. Directors usually also have a personal 31 January self assessment deadline for dividends.

For VAT-registered businesses and employers

VAT returns and payments are due 1 month and 7 days after each quarter, filed through MTD-compatible software — late submissions and payments now accrue penalty points and interest. Employers must report payroll under RTI on or before every payday, pay PAYE/NI by the 22nd of the following month (electronically), give employees P60s by 31 May, and file P11Ds for benefits in kind by 6 July with Class 1A NI paid by 22 July.

The cheap insurance: a deadline calendar

Most penalties aren't caused by complexity — they're caused by nobody owning the calendar. An accountant's core, unglamorous value is exactly that ownership: tracked deadlines, early warnings, and filings done before January panic pricing. If you're managing solo, put every date above in your calendar with two reminders each, and check our late filing penalty calculator to see what slipping actually costs.