# What are the key UK tax deadlines?

Pick My Accountant (https://pickmyaccountant.co.uk/answers/what-are-the-uk-tax-deadlines/): What are the key UK tax deadlines? — Quick answer. 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.

## Key facts

- Self assessment: 31 January online filing AND payment (paper returns: 31 October)
- Payments on account: 31 January and 31 July each cover half your expected bill
- VAT: file and pay 1 month + 7 days after the quarter ends
- Corporation tax: pay 9 months + 1 day after year end — before the return is due at 12 months
- Companies House accounts: 9 months after year end; confirmation statement at least annually
- Employers: RTI on or before each payday; P11Ds by 6 July

## What are the self-employed and landlord deadlines?

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.

## What are the limited company deadlines?

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.

## When are VAT returns and payroll due?

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.

## Why does a deadline calendar matter?

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.

## FAQs

**Q: What happens if I miss 31 January?**
A: An automatic £100 penalty even if you owe nothing, daily penalties after three months, and separate late-payment penalties plus interest on unpaid tax. File even if you can't pay — filing stops the worst of it, and HMRC offers Time to Pay arrangements.

**Q: Can deadlines be extended?**
A: Rarely, and only with reasonable excuse (serious illness, bereavement, HMRC system failure). Companies House can extend accounts deadlines if you apply BEFORE the due date with a valid reason. Don't plan around extensions.

**Q: When do I need to register for VAT?**
A: Within 30 days of the end of the month in which your rolling 12-month taxable turnover passed £90,000 — see our dedicated VAT registration answer for the rolling-test details that catch people out.

Updated: 2026-08-13

Source: https://pickmyaccountant.co.uk/answers/what-are-the-uk-tax-deadlines/